The Upanishad, despite its title which means "Great Narayana", is notable for glorifying both Narayana and Rudra (Shiva), both as the first equivalent embodiment of Brahman, the concept of ultimate, impersonal and transcendental reality in Hinduism. The Upanishad uses Vedanta terminology, and uses numerous fragments from Rigveda, Taittiriya Brahmana, Vajasaneyi Samhita and Principal Upanishads. All virtues are Tapas Truth is Tapas, Study is Tapas, Quiet nature is Tapas, Self-restraint is Tapas, Charity is Tapas, Sacrifice is Tapas, when it said, Bhur-bhuvah-svar-Brahman adore this, it is also Tapas. —Mahanarayana Upanishad Axiology in the Upanishad The charity or gift is the armour in the world, All beings live on the gift of the other, Through gifts strangers become friends, Through gifts, they ward off difficulties, On gifts and giving, everything rests, That is why charity is the highest. —Mahanarayana Upanishad 63.6