The Aitareya Upanishad is one of the older, "primary" Upanishads commented upon by Shankara. It is a Mukhya Upanishad, associated with the Rigveda. It figures as number 8 in the Muktika canon of 108 Upanishads.

The Aitareya Upanishad is a short prose text in three chapters. It comprises the 4-6 chapters of the second book of the older vedic text Aitareya Aranyaka.

In the first chapter of the text, atman, the inner self, is portrayed as a divine creator. In the second chapter, the three births of the atman are described.