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Mahanarayana Upanishad

The Mahanarayana Upanishad notably glorifies Lord Narayana, whose attributes are expounded as the prime equivalent embodiment of the trinity. In a textual style that has been only controversially dated, it emphasises that virtue and austerities are synonymous:-

Truth is Tapas,

Study is Tapas,

Quiet nature is Tapas,

Self-restraint is Tapas,

Charity is Tapas,

Sacrifice is Tapas, when it said,

Bhur-bhuvah-svar-Brahman adore this,

It is also Tapas.