The Three Subjects Of the Upanishads

“Negation of material existence is only one of the subjects of the Upanishads. The next subject concerns becoming situated in the impersonal realization. And then, after penetrating through the impersonal Brahman, when one comes to the platform of associating with the Supreme Personality of Godhead, one reaches the ultimate goal in studying the Upanishads.” (The Nectar Of Devotion, Ch 35)