The Katha Upanishad deals with the story of Nachiketa. This
story is also to be found in the taittiriya samhita, in a section known as the
katha segment. this nomenclature reflects the emergence of the text from a
school known as the katha school. The name subsequently passed on the katha Upanishad.
There are two chapters (adhyaya) in the katha Upanishad. As the philosophical
parts are more developed in the second chapter, it is hypothesised that the
second chapter, was a later addition. Each of the chapters is divided into
three sections (vallis). There are 119 shlokas in the katha Upanishad and the
entire text is in verse.
