Mantrika suggests the theory, that the universe was created by Purusha and Prakriti together, and various active soul-infants drink from inactive Ishvara soul (God) who treats this as a form of Vedic sacrifice. Dalal interprets the text as giving an exposition on Brahman (changeless reality) and Maya (changing reality, metaphysical illusion). According to the Mantrika Upanishad, "the Brahman dwells in body as soul, and this soul as God changes dwelling thousands of time". Mantrika means "enchanter, reciter of spells", while 'Cūlikā' means "tip, summit, top of a column". The basis for the title of the Upanishad is unclear, but may refer to the phrases in the text on "pointed top of a pillar" and its extensive use of mantra metaphors and riddle-like terms from Atharvaveda known partly for its esoteric teachings of spells and enchantment. In him in whom this universe is interwoven, Whatever moves or is motionless, In Brahman everything is lost, Like bubbles in the ocean. In him in whom the living creatures of the universe, Emptying themselves become invisible, They disappear and come to light again, As bubbles rise to the surface. — Mantrika Upanishad 17–18 The Upanishad opens with a metaphor for soul, as an eight-footed swan bird, with three innate characteristics (Gunas), eternal jewel, radiating in eight regions of the heaven (eight quadrants of sphere): The bird, radiating, eight footed Three stranded, eternal jewel, Having flames of fire, wandering twofold, Everyone sees him and sees him not. When at the time of creatures delusion, The darkness around God is torn, Then He is seen in the cavern of Gunas, In Sattvam, by the Gunaless alone. — Mantrika Upanishad 1–2 In verse 1, states Deussen, the metaphor is that "everyone sees Him (Purusha) as the sun-bird, and does not see Him as the Atman". The Atman is without qualities (Guna) and perceives this Purusha, as that which develops out of Sattva. In Samkhya philosophy of Hinduism, Sattva is the Guna that is the innate attribute and quality of balance, harmony, goodness, purity, universalizing, holistic, constructive, creative, building, positive, peaceful, virtuous. In verse 3, states Deussen, Maya (Prakriti, nature) is stated to be the mother of all of the empirical universe, eternal, firm and of eight-fold form. She is impartial, and those who do not know their inner self, exploit her (Prakriti) for their enjoyment. This mother is like a milking cow, the procreatress, states the Upanishad, who generously cultivates all beings, with the three Gunas. Those driven by their senses are countless, and like infants who drink from this sense-object milch cow, states the text. They enjoy her, but it is soul, states Deussen, who as God (the Ishvara of the theistic yoga system) who experiences and enjoys Prakriti through his thought and deed. Two birds with fairy wings, inseparable companions, in the same sheltering tree have found a refuge. One of the twain eats the sweet fig-tree's fruitage, the other, not eating, just looks on. — Rigveda 1.164.20 The text in verse 14 acknowledges that Samkhya scholars and Atharvan scholars call him by different names or counts, the former consider him Gunaless person, the latter consider him as the head. The verse 15, similarly acknowledges that some state Brahman and Self to be non-dual, others as dual, some as three-fold, others as five-fold. In the concluding verses, the Upanishad states that one who teaches this doctrine achieves Avyakta, and any Brahmin or non-Brahmin who knows Brahman achieves liberation and rests in Brahman. Yea, who, Brahmana or not, Knows the Brahman and its commandment, He disappears, entering, Into the one who rests in Brahman. — Mantrika Upanishad 21