Contents: Preface. 1. Bani (Hymns) of Guru Nanak and Upanisads. 2. Cosmogony or origin of creation. 3. God, man and the world. 4. God’s love and grace in life. 5. Aim of man’s life and path of liberation. 6. Conclusion. Bibliography. Index. This volume illustrates, compares and discusses as to how Guru Nanak with his transcendental exposition, sharp skill, argumentative capability and common poetic language further enriched, explained, simplified, modernized and expressed various theological and philosophical concepts elucidated in Upanishads for the understanding and adaptation of a common man. Upanishads are “breath of eternal” and hymns of Guru Nanak are “a divine song of life”. Guru Nanak’s exuberance of love and search for God and godly people was not confined to any religion or religious institution. He revolted against the ritualistic mind of a brahmana. He was essentially a man of God whose love and quest for search for the Ultimate Truth knew no limits. In the pursuit of this search he enjoyed a reach to the state of void meaning a state where there is no distinction between the object and the subject – the knower and the known. He was a protagonist of Bhakti tradition and stressed more on bhakti or devotion to God. He taught the Sahaja-Patha or Surata Shabada Yoga that easily takes one straight to the Lord by spontaneous concentration of mind. Both hymns of Guru Nanak and Upanishads explain that the real aim of human life is to attain liberation from the repeated coming and going in incarnations, which can be attained by adequate karma, knowledge and disciplined meditation.