The last chapter (40th chapter) of the SYV is same as the Īshāvāsya Upanishad, the first Upanishad in the traditional list. The presence of the Upanishad in it shows its philosophical and spiritual importance, even though some exegetes love to label the Yajurveda Samhitā as ritualistic.
One of its verses, the seventeenth, gives the famous epigram:
‘I am he’ i.e., the essence of an individual on earth (I) and the supreme person (he) are identical. This is the pure monistic or non dualistic statement, amplified in many Upanishads.
It is the only Upanishad that gives an excellent synthesis of works, knowledge and enjoyment. It has only 18 mantrās. We quote here only the first:
“All this is for the habitation by the Lord in all the individual universe of movement in the universal motion;
By that (attachment) renounced, you should enjoy; hanker not after any man’s possession.”