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Each chapter of the Taittiriya Upanishad is called a ''Valli'' (वल्ली), which literally means a medicinal [[vine]]-like climbing plant that grows independently yet is attached to a main tree. Paul Deussen states that this symbolic terminology is apt and likely reflects the root and nature of the Taittiriya Upanishad, which too is largely independent of the liturgical Yajur Veda, and is attached to the main text.<ref name="pauldeussen" />

Each chapter of the Taittiriya Upanishad is called a ''Valli'' (वल्ली), which literally means a medicinal [[vine]]-like climbing plant that grows independently yet is attached to a main tree. Paul Deussen states that this symbolic terminology is apt and likely reflects the root and nature of the Taittiriya Upanishad, which too is largely independent of the liturgical Yajur Veda, and is attached to the main text.<ref name="pauldeussen" />

The Taittiriya Upanishad has three chapters: the ''Siksha Valli'', the ''Ananda Valli'' and the ''Bhrigu Valli''. The first chapter Siksha Valli includes twelve ''Anuvaka'' (lessons). The second chapter ''Ananda Valli'', sometimes called ''Brahmananda Valli'' includes nine verses.<ref name="maxmullerbv">Max Muller, The [[Sacred Books of the East]], Volume 15, Oxford University Press, Chapter 3: Taittiriya Upanishad, [http://www.sacred-texts.com/hin/sbe15/sbe15005.htm Archived Online]</ref> The third chapter ''Bhrigu Valli'' consists of ten verses.<ref>Original: [https://sa.wikisource.org/wiki/तैत्तिरीयोपनिषद् Taittiriya Upanishad] (Sanskrit);<br>'''English Translation''': Paul Deussen, Sixty Upanishads of the Veda, Volume 1, Motilal Banarsidass, ISBN 978-8120814684, pages 220-246</ref>

Advaitins consider that Taittiriya Upanishad has only three chapters: the ''Siksha Valli'', the ''Ananda Valli'' and the ''Bhrigu Valli''.<ref name=":1">Insights Into the Taittiriya Upanishad, Dr. K. S. Narayanacharya, Published by Kautilya Institute of National Studies, Mysore, Page 20</ref>  Visistadvaitins, consider that there is a fourth chapter also - Yajniki Chapter. This fourth chapter is designated by them as तैत्तिरीय नारायणीयं.<ref name=":1" /> 

 

The first chapter Siksha Valli includes twelve ''Anuvaka'' (lessons). The second chapter ''Ananda Valli'', sometimes called ''Brahmananda Valli'' includes nine verses.<ref name="maxmullerbv">Max Muller, The [[Sacred Books of the East]], Volume 15, Oxford University Press, Chapter 3: Taittiriya Upanishad, [http://www.sacred-texts.com/hin/sbe15/sbe15005.htm Archived Online]</ref> The third chapter ''Bhrigu Valli'' consists of ten verses.<ref>Original: [https://sa.wikisource.org/wiki/तैत्तिरीयोपनिषद् Taittiriya Upanishad] (Sanskrit);<br>'''English Translation''': Paul Deussen, Sixty Upanishads of the Veda, Volume 1, Motilal Banarsidass, ISBN 978-8120814684, pages 220-246</ref>

Some ancient and medieval Hindu scholars have classified the Taittiriya Upanishad differently, based on its structure. For example, Sâyana in his ''Bhasya'' (review and commentary) calls the Shiksha Valli (seventh chapter of the Aranyaka) as Sâmhitî-upanishad, and he prefers to treat the Ananda Valli and Bhrigu Vallu (eighth and ninth Prapâthakas) as a separate Upanishad and calls it the Vāruny Upanishad.<ref name="maxmullerbv"/>

Some ancient and medieval Hindu scholars have classified the Taittiriya Upanishad differently, based on its structure. For example, Sâyana in his ''Bhasya'' (review and commentary) calls the Shiksha Valli (seventh chapter of the Aranyaka) as Sâmhitî-upanishad, and he prefers to treat the Ananda Valli and Bhrigu Vallu (eighth and ninth Prapâthakas) as a separate Upanishad and calls it the Vāruny Upanishad.<ref name="maxmullerbv"/>