The Katha Upanishad (Kaṭhopaniṣad) is one of the mukhya upanishads of the last eight sections of the Kaṭha school of the Krishna Yajurveda.
It consists of two chapters (Adhyāyas), which are each divided into three sections (Vallis).
The Upanishad is the legendary story of a little boy, Nachiketa – the son of Sage Vajasravasa, who meets Yama (the Indian deity of death).
Their conversation evolves to a discussion of the nature of man, knowledge, Atman (Soul, Self) and moksha (liberation).
The third Valli deals about the nature of Atman, need for ethics and the hierarchy of reality.