There is no consensus of opinion regarding the place of this Upanishad in Vedic literature. Some authorities declare it to belong to the Yajur-Veda, others to the Sama-Veda, while a large number put it down as a part of the Atharva-Veda. The story is first suggested in the Rig-Veda; it is told more definitely in the Yajur-Veda; and in the Katha-Upanishad it appears fully elaborated and interwoven with the loftiest Vedic teaching. There is nothing however, to indicate the special place of this final version, nor has any meaning been found for the name Katha.
This Upanishad presents a dialogue between an aspiring disciple,
Nachiketas, and the Ruler of Death regarding the great Hereafter.
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