In 1909, a visit to a terminally ill friend in Boston—who regretted that existing obscure translations hid the profound teachings of the Upanishads—inspired the translator to make these ancient texts accessible to Western readers. This inspiration led to a series of classes at The Vedanta Centre of Boston. The lectures and commentaries were transcribed, published in a monthly magazine between 1913 and 1914, and subsequently revised into this book.

To prevent Western readers from feeling alienated, the Swami focused on clarity, simplicity, and directness rather than archaic style. He avoided confusing terminology, using familiar English words or bracketed explanations where exact equivalents were missing. Ultimately, this book aims to prioritize the spiritual essence of the scriptures over mere intellectual or historical curiosity.