Dataset distillation (DD) has emerged as a promising approach to compress datasets and speed up model training. However, the underlying connections among various DD methods remain largely unexplored. In this paper, we introduce UniDD, a spectral filtering framework that unifies diverse DD objectives. UniDD interprets each DD objective as a specific filter function that affects the eigenvalues of the feature-feature correlation (FFC) matrix and modulates the frequency components of the feature-label correlation (FLC) matrix. In this way, UniDD reveals that the essence of DD fundamentally lies in matching frequency-specific features. Moreover, according to the filter behaviors, we classify existing methods into low-frequency matching and high-frequency matching, encoding global texture and local details, respectively. However, existing methods rely on fixed filter functions throughout distillation, which cannot capture the low- and high-frequency information simultaneously. To address this limitation, we further propose Curriculum Frequency Matching (CFM), which gradually adjusts the filter parameter to cover both low- and high-frequency information of the FFC and FLC matrices. Extensive experiments on small-scale datasets, such as CIFAR-10/100, and large-scale datasets, including ImageNet-1K, demonstrate the superior performance of CFM over existing baselines and validate the practicality of UniDD.