Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अचिन्त्या केवलानन्त्या शिवात्मा परमात्मिका / अनादिरव्यया शुद्धा देवात्मा सर्वगाचला
acintyā kevalānantyā śivātmā paramātmikā / anādiravyayā śuddhā devātmā sarvagācalā
هي غير مُدرَكة بالعقل—مطلقة لا نهاية لها؛ ذاتُها هي شِيفا، وجوهرُها هو البَرَماتمان. بلا بداية، غير قابلة للفناء، طاهرة؛ ذات طبيعة إلهية—سارية في كل شيء ومع ذلك ثابتة لا تتحرك.
Lord Kūrma (Vishnu) teaching King Indradyumna (Ishvara Gita discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It describes the Supreme as acintyā (beyond thought), kevalā (non-dual), anantā (infinite), and as Paramātman itself—beginningless, imperishable, and perfectly pure—indicating a transcendent, all-pervading consciousness that is also unshaken (acalā).
The verse supports Pāśupata-style contemplation on the Lord as the steady, all-pervading, beginningless Self—encouraging nirvikalpa-like absorption (fixing the mind on the unmoving acalā reality) and jñāna-yoga discernment of the imperishable avyayā principle beyond conceptual thought (acintyā).
Within the Ishvara Gita frame spoken by Lord Kūrma, the Supreme is named through Śiva-language (śivātmā) while taught by Vishnu—presenting a synthesis where Śiva signifies the highest Paramātman rather than a sectarian divide.