The Upnishads represent the sublime thought and the highest philosophy found in Hinduism. In fact, Upnishads which form a part of the Vedas are the real foundation of Hinduism. The Upnishads are the concluding portions of the Vedas. Hence they are called "Vedanta", or the end of the Vedas. They represent the essence of the wisdom that is embedded in the Vedas. They are the gist and the goal of Vedas. The relationship between the Vedas and the Upnishads is like the relationship between the Old Testament and the New Testament. The word "Up-ni-shad" literally means to sit down near someone for the purpose of study. It may also mean sitting at the feet of the teacher for learning. It is applied to doctrines imparted by father to son or teacher to pupil. The word "Upnishad" also means knowledge that helps a man to attain the supreme Brahman. The word primarily means knowledge or philosophy and secondarily books relating to it. The Upanishadic though mostly revolves round issues as ; Brahman, Atman, Moksha, Samsara, Karma, Upasana, and Knowledge. They try to answer important philosophical questions like the existence of God, relation between the man and the universe, that is, between "Brahman-Jiva-Jagat". Some of the profound philosophical questions probed into by the Upnishads can be stated here : 1. Does a man's personality survive even after his death? 2. Is there a future life and a wolrd called heaven where a man goes after death? 3. Does he return to this world ? 4. What is his final goal? 5. What is the nature of their (God and Soul) relation with each other and with the world? 8. What is the ultimate truth of existence?