Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सैषा मायात्मिका शक्तिः सर्वाकारा सनातनी / वैश्वरूप्यं महेशस्य सर्वदा संप्रकाशयेत्
saiṣā māyātmikā śaktiḥ sarvākārā sanātanī / vaiśvarūpyaṃ maheśasya sarvadā saṃprakāśayet
هذه هي القوّة الأزلية (شاكتي)، طبيعتُها مايا وتتخذ كلَّ صورة؛ وهي على الدوام تُظهر الهيئة الكونية لماهاديفا (ماهيشفارا) إظهارًا جليًّا.
Lord Kurma (Vishnu) instructing in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It distinguishes the manifesting principle (Māyā-Śakti) from the Supreme Lord: Śakti projects and reveals the cosmic form, implying the Atman/Iśvara remains the underlying reality while manifestation is through Śakti.
The verse supports contemplative practice on the viśvarūpa (universal form) as a dhyāna-object: by recognizing all forms as Śakti’s display revealing Maheśvara, the practitioner cultivates non-dual, all-pervasive God-awareness aligned with Ishvara Gita teachings.
With Lord Kurma teaching about Maheśvara’s universal form revealed by Śakti, the text models Shaiva-Vaishnava synthesis: Vishnu (as Kurma) affirms Śiva’s cosmic sovereignty, pointing to a unified, non-sectarian vision of the Supreme.