The Katha Upanishad is a dialogue between the young boy Nachiketa and the god of death, Yama. Nachiketa seeks to understand the ultimate truth about life, death, and the nature of the self. Through this conversation, the Upanishad reveals profound philosophical insights regarding the nature of the soul (Atman), the concept of immortality, and the path to liberation (moksha). The central teaching is that the eternal truth can be realized through self-inquiry and by transcending material desires.