Shruti Gita is part of the Srimad Bhagavad Purana. It is found in the 87th chapter of the tenth book of Srimad Bhagavad Purana. Shruti Gita consists of twenty verses. It was sang by Shruti (sruti personified) to wake Narayana from his cosmic sleep (Yoga Nidra) at the begging of the kalpa – (a day of Brahma or 432 million human years).
As per Srimad Bhagavad Purana, King Parishit wants to know what the Vedas says about the nirguna parabrahman.
Sage Suka then narrates a story. Once, Sage Narada had the same doubt. He went to Sage Narayana in Badarikashrama and asked the same question.
Narayana then quoted what Sanandana Rishi had told him on the subject.
As per Sanandana Rishi, Vedas sang the praise of Nirguna Parabrahman at the beginning of creation even before Brahma had appeared.
Thus Shruti Gita extols the glory of nirguna parabrahman.
Few verses from Shruti Gita:
O Lord, You’re the only One who can overpower the beginningless maya which keeps the rest of the world under its spell.
The wise recognize you as the residual from which everything evolves and into which everything dissolves.