Gopatha Brahmana is the only Brahmana attached to the Atharvaveda but not in the strict sense of a recession as we see those belong to other three Vedas. It is divided into two parts: Purva-brahmana and the uttara-brahmana. The chapters of the Purva glorify Atharvan and its priest. A section of the Gopatha is emphasising the functions of the Brahman priest who supervise the sacrifice.

Gopatha literally means “the path of the cow.” Symbolically, in Vedic thought, the cow (go) represents knowledge, the Earth, or the Veda itself. Hence, “Gopatha” can be understood as the path leading to Vedic knowledge or truth.

The Gopatha Brāhmaṇa discusses:

Creation myths and cosmology — including the origin of the universe, gods, and sacrifices. Ritual procedures — explaining the symbolic meanings behind Vedic sacrifices (yajñas). And also the Philosophical reflections — the text has passages that move toward Upaniṣadic thinking, reflecting on unity, the Self, and cosmic order (ṛta).

The basic Idea of creation that this text hold is, the creation is not accidental — it is a sacrificial act born from the cosmic Self. The world itself is the outcome of divine yajña (sacrifice). The text emphasizes the sacred power of Speech (Vāk) and Mind (Manas) in creation. Speech and Mind are described as the first dual principles through which the universe manifests. Vāk becomes identified with the Veda, implying that the cosmos itself is structured by sacred sound.