According to Satyavrata Sâmasrami (Ushâ vol. i) the real Brâhmana of the Sâma-veda is the Tândya or Praudha-brâhmana. It belongs to the Sâkhâ of the Kauthumas and consists of forty adhyâyas. The first thirty adhyâyas describe the Srauta ceremonies. What is sometimes called the Shadvimsa-brâhmana adhyâyas 26–30 is part of the same Brâhmana. Then follow what are called ‘Mantras and the Upanishad’ forming together 2 + 8 adhyâyas so as to bring the total number of the adhyâyas in the Brâhmana of the Khandogas to the required number of forty. Adhyâyas 31–32 give the Mantras of the Grihya ceremonies as described in the Gobhila-Grihya-sûtras; adhyâyas 33–40 contain the Upanishad.