In chapter 2, the Upanishad describes the same Om mantra in terms of the characters of the Hindu epic Ramayana.

Rama with bow, flanked by Lakshmi and Sri in Prambanan Hindu temple, Indonesia. The 'Om' mantra has eight subtle sound elements, describes the Upanishad, 'A', 'U', 'M', bindu, nada, kala (era, present time), kalatita (beyond present era, or future), and the last subtle sound element is what is beyond kalatita. Om is also the indestructible, unchanging reality (Brahman), states the text, which alone ought to be worshipped. The text further describes how the sound fragments of the mantra 'Om Namo Narayanaya' includes Brahma, Vishnu, Rudra, Ishvara, all of the universe, Purusha, Bhagavan and Param-atman (supreme self). Om in this mantra is Atman (self, soul) asserts the text, Namah represents Prakriti (nature, changing reality), and Narayana is the nature of Parabrahman (supreme Brahman). The Upanishad thereafter glorifies Narayana, by stating that 'Om Namo Narayana' is the means to cross from mundane world into spiritual world ( Taraka). This place is a spiritual seat of all living beings (holy), asserts the text, a place to revere and not leave. This is the place, asserts the Upanishad, where Rudra imparts the moksha knowledge just when the last vital breaths of the dying are departing, leading one to videhamukti. This place, recommends the text, is for all those renouncers who after having wandered places, can stay in. The latter states that true Kurukshetra is Avimuktam – a place that Shiva never left and a part of Varanasi (Banaras). Just like the Jabala Upanishad, the chapter 1 of the Upanishad, is structured as a conversation between Brihaspati and Yajnavalkya. It is this that is of the eight subtle syllables. The second and third chapter focus on describing the Om mantra, it being the ultimate and highest reality Brahman, and its relationship to Narayana (Vishnu). The text has three chapters, with the first a repeat of the first chapter of the Jabala Upanishad. But it does not find mention in the 52 Upanishads version of Colebrooke or in compilation of Upanishads by Narayana – an Indian scholar who lived sometime after the 14th-century CE, and republished in the modern era as the Bibliothica Indica edition. Dara Shikoh's collection was in the same order as found in Upanishad anthologies popular in north India. It appears in the collection of Upanishads under the title 'Oupanekhat', put together by Sultan Mohammed Dara Shikhoh in 1656, consisting of a Persian translation of 50 Upanishads and who prefaced it as the best book on religion, the Tarasara or Taraka Upanishad is listed at number 46 as “Tark”. In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 91. Manuscripts of this text are also found titled as Tarasaropanisad. Instead of a mantra focussed entirely on King Rama as in Ramottaratapaniya, the Tarasara text incorporates the mantra 'Om Namo Narayanaya', as a 'tarakam' meaning 'deliverer.' The text assumes the existence of Ramottaratapaniya Upanishad, suggesting a relative chronology. The Tarasara Upanishad, according to Deussen, incorporates partly an elaborated text from sections 5 and 6 of the Ramottaratapaniya Upanishad. Thereafter the text of both Upanishads are different. The first chapter of this Upanishad is identical with the influential and ancient Jabala Upanishad. The date or author of Tarasara Upanishad is unknown. It also asserts that Hanuman is a manifestation of Shiva. The Upanishad discusses the Om mantra, and integrates into its sound, the central characters of the epic Ramayana such as Rama, Sita, Lakshmana, Hanuman, Bharata, Shatrughna and Jambavan. It is one of the texts which mentions the 'Om Namo Narayana' mantra of Vaishnavism. The text is notable for its discussion of Om for yogic meditation as Taraka or that which helps one cross from mundane into spiritual world. It is one of the 19 Upanishads attached to the Shukla Yajurveda. This Sanskrit text is classified as one of 14 Vaishnava Upanishads, and a Mantra Upanishad.

The Tarasara Upanishad ( Sanskrit: तारसार उपनिषत्, IAST: Tārasāra Upaniṣad) is a minor Upanishad of Hinduism.

Om namo narayanaya written in sanskrit