Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सो ऽन्तर्यामी स पुरुषः स प्राणः स महेश्वरः / स कालो ऽग्निस्तदव्यक्तं स एवेदमिति श्रुतिः
so 'ntaryāmī sa puruṣaḥ sa prāṇaḥ sa maheśvaraḥ / sa kālo 'gnistadavyaktaṃ sa evedamiti śrutiḥ
هو الحاكم الباطن (أنتريامِن)؛ وهو البوروشا؛ وهو البرانا (نَفَس الحياة)؛ وهو ماهايشڤارا، الربّ العظيم. وهو الزمان (كالا)؛ وهو النار (أغني)؛ وهو غير المتجلّي (أڤياكتا)—وبالحقّ تُعلن الشروتي: «هو وحده كلّ هذا».
Lord Kurma (Vishnu) speaking in a Shaiva-Vaishnava synthesis tone, identifying the Supreme as Antaryamin and Maheśvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as the indwelling Antaryāmin who is simultaneously Puruṣa, Prāṇa, and the Lord—implying one reality appearing as inner consciousness, life-force, and cosmic governance.
The verse supports Antaryāmin-upāsanā: meditation on the indwelling Lord as the life-breath (prāṇa) and inner witness, a foundation for disciplined Yoga and theistic contemplation aligned with Purāṇic Pāśupata-Vedāntic practice.
By calling the Supreme “Maheśvara” while spoken in the Kurma/Vishnu voice, it presents a non-sectarian unity: the one Lord is named through both Vaiṣṇava and Śaiva titles.