An Upaniṣad text dedicated to the god Dattātreya, a combined form of the gods Brahmā, Viṣṇu, and Śiva. It is a late Upaniṣad composed of 12 mantras, expressing the fundamental philosophical ideas of the Upaniṣads. (Written in 7 lines per leaf.; 2 leaves foliated 1–2, upper left and lower right verso. Mistakes blacked out; some corrections and additions in margins; significant syllables, words, or phrases in red.)