Heramba Upanishad is an Upanishad text which establishes that Ganesha is the supreme absolute god (para brahman) and explains the atma vidya (wisdom of the nature of real self) through Ganesha. Goal of any Upanishad is to teach the wisdom of self-realisation through which final liberation (mukti) is experienced. This Upanishad is a conversation between Shiva and Gauri where Shiva teaches the sacred wisdom upon Gauri's request. These kinds of Upanishads which talk about worshiping certain forms of god as supreme absolute godhood forms a bridge between upasana (the way of worshiping a deity) and Vedanta (the realization of oneness with absolute god) In this text the form of god worshiped as the supreme reality is Ganesha, specifically, The Herambha - the form of Ganesha who appeared before lord Shiva and blessed him with the power to conquer Tripura (three demon cities and destroy them) We may see that particular episode of destroying three cities has a great significance in Upanishads because those three cities are symbols of three gunas , (satva, rajas, tamas) three states of body and mind ( jagrat - awaken, svapna - dream, and susupti - deep sleep) and hence is deeply connected or related to the subject of self-realisation, realising the nature of one's true self atman which is beyond this three states. In Avadhoota gita also it is described that "eeshwara anugrahadeva pumsam advaita vasana" Only by the grace of supreme god, a soul gets interest in the philosophy of non-duality that is how we should understand the connection between worship of supreme god and attaining the wisdom of self-realization. The experience of the self-realized soul and the benefits of reciting this Upanishad is also described well in this text.