Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
निर्गुणा नित्यविभवा निः सारा निरपत्रपा / यशस्विनी सामगीतिर्भवाङ्गनिलयालया
nirguṇā nityavibhavā niḥ sārā nirapatrapā / yaśasvinī sāmagītirbhavāṅganilayālayā
هي متعاليةٌ عن الغونات، ذاتُ سيادةٍ أزلية؛ لا خواءَ في جوهرها ولا خجل. هي مجيدة؛ هي ترنيمةُ أناشيد السامان؛ هي المقامُ في جسد بهافا (شيفا) نفسه، وهي بذاتها المقامُ الأعلى.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context (Upari-bhaga 1–11), presenting a Devi-focused litany compatible with Shaiva–Vaishnava non-dual devotion
Primary Rasa: shanta
Secondary Rasa: adbhuta
By calling the Goddess “nirguṇā” and “nityavibhavā,” the verse points to the Supreme reality as transcending prakṛti’s guṇas while remaining the eternal source of power—an Atman/Brahman-like principle expressed here through Devi.
Rather than a technique-list, the verse supports meditative upāsanā: contemplate the Supreme as guṇa-transcendent (nirguṇa) yet immanent (dwelling within Bhava’s body), and use sacred sound (Sāma-gīti) as a mantra-like support for concentration and devotion.
Within the Ishvara Gita setting where Lord Kurma instructs, the verse praises a Supreme principle identified with Devi who abides in Bhava (Śiva), aligning with the Kurma Purana’s non-sectarian vision in which ultimate divinity is one, expressed through Śiva–Viṣṇu–Śakti unity.