The film centers on the metaphysical dialogue between Nachiketa and Yama. It is an adaptation of a two and half thousand years old Sanskrit treatise of the same name, where Yama instructs Nachiketa about the path towards enlightenment.

Enlivened by verdant landscapes and mellifluous sounds of nature, Katho Upanishad gently scrutinizes notions of enlightenment, death, and nirvana. An imaginative adaptation of a 2500-year-old Sanskrit text, this mystical drama opens itself to interpretations beyond the realms of religion.