18 verses. The shortest of the ten principal Upanishads — and one of the most philosophically daring. It opens with the instruction that the Lord pervades all this, and proceeds to hold action and renunciation, knowledge and worship, in a single unresolved tension that has generated commentary for 1500 years.
The text belongs to the closing chapter (40th adhyāya) of the Vājasaneyi Saṃhitā of the Śuklayajurveda — making it unique among the Upanishads in being embedded within a Saṃhitā rather than in a Brāhmaṇa or Āraṇyaka. The title comes from the first word: īśā (by the Lord) + vāsyam (to be clothed/pervaded) — the Lord is to be perceived in and as all this.
Verses 1–8 deal with the question of action versus renunciation. Verse 9–14 address the relationship between knowledge and ignorance, becoming and non-becoming. Verses 15–18 are a dying prayer — addressed to the sun, asking that the true face behind the light be revealed. The text has been read as both fully compatible with Advaita (Śaṅkara) and as requiring a theistic interpretation (the later tradition associated with Rāmānuja).