Varnāśrama-Krama, Vairāgya as the Ground of Saṃnyāsa, and Brahmārpaṇa Karma-yoga
वीक्षते परमात्मानं परं ब्रह्म महेश्वरम् / नित्यानन्दं निराभासं तस्मिन्नेव लयं व्रजेत्
vīkṣate paramātmānaṃ paraṃ brahma maheśvaram / nityānandaṃ nirābhāsaṃ tasminneva layaṃ vrajet
ليتأمّل المرءُ الباراماتمان—البراهمن الأعلى، المهيشڤرا العظيم—على أنه نعيمٌ أبديٌّ متعالٍ عن كل المظاهر؛ وفيه وحده فليدخل إلى اللايا، أي الذوبان في الاستغراق.
Lord Kurma (Vishnu) teaching a Shaiva-Vaishnava synthesis of the Supreme as Maheśvara/Paramātman
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the Supreme Self as the highest Brahman and also as Maheśvara—eternal bliss and beyond phenomenal appearance—indicating a non-dual Absolute described in theistic language.
The verse points to contemplative seeing (vīkṣaṇa/dhyāna) culminating in laya—absorptive dissolution of the mind into the Supreme—consistent with Pāśupata-oriented meditative discipline and samādhi-by-absorption.
Though spoken in a Vaiṣṇava Purāṇa context, the Supreme is named Maheśvara while simultaneously called Paramātman and Brahman, expressing the Kurma Purana’s integrative view that the highest reality transcends sectarian division.