The Upanishads are considered as Smriti.
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The “Samhita” or 4 Vedas along with their “Brahmanas”, 108 Upanishads and the Aranyakas are Shruti Literature. Brahmanas are commentaries on the four Vedas and deal with proper performance of rituals. Brahmanas are ritualistic and all rituals are outward in nature, proceeding primarily through speech, breath and mind.
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