Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
शिवा सर्वगतानान्ता गुणातीता सुनिष्कला / एकानेकविभागस्था ज्ञानरूपातिलालसा
śivā sarvagatānāntā guṇātītā suniṣkalā / ekānekavibhāgasthā jñānarūpātilālasā
هي—شيفا، المباركة العُليا—سارية في كل شيء ولا نهاية لها؛ تتجاوز الغونات وهي كاملة اللاتجزؤ. ومع كونها واحدة، تقيم أساساً لتعدّد التقسيمات، وذاتُها وعيٌ محض، دائمة التوجّه إلى إيقاظ المعرفة الحقّة.
Lord Kūrma (Vishnu) teaching the Ishvara Gita (Shaiva-Vaishnava synthesis)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as all-pervading and infinite, beyond the guṇas and without parts—one reality that nevertheless appears as the many divisions, with consciousness (jñāna) as its essential nature.
The verse foregrounds jñāna-centered realization: meditative discernment of the partless, guṇa-transcending reality that underlies all multiplicity—an orientation consistent with Pāśupata-aligned inner renunciation and knowledge leading to mokṣa.
By having Lord Kūrma teach the Supreme as “Śivā” (the auspicious, transcendent reality), it reflects the Kurma Purana’s non-sectarian synthesis: the one Ishvara is expressed through both Śaiva and Vaiṣṇava language without contradiction.