Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
न पाणिपादौ नो पायुर्न चोपस्थं द्विजोत्तमाः / न कर्ता न च भोक्ता वा न च प्रकृतिपूरुषौ / न माया नैव च प्राश्चैतन्यं परमार्थतः
na pāṇipādau no pāyurna copasthaṃ dvijottamāḥ / na kartā na ca bhoktā vā na ca prakṛtipūruṣau / na māyā naiva ca prāścaitanyaṃ paramārthataḥ
يا خيرَ ذوي الولادتين، في الحقيقة العليا ليس السامي يدين ولا قدمين، ولا دُبُرًا ولا عضوَ التناسل. ليس فاعلًا ولا مُتَمَتِّعًا، ولا هو ثنائيةَ بركريتي وبوروشا. ليس مايا، ولا حتى الوعيَ البدئيَّ المقيَّد—هكذا هي الحقيقة في معناها المطلق.
Lord Kurma (Vishnu) teaching the sages (Ishvara Gita discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines the Supreme as free from bodily parts and functions, and beyond agency and enjoyership; ultimately it transcends even the conceptual pair of Prakṛti–Puruṣa and the category of Māyā, pointing to an absolute, non-dual Reality.
The verse supports negation-based contemplation (neti-neti) used in meditative absorption: the practitioner withdraws identification from body, senses, and egoic agency, stabilizing awareness in the paramārtha (ultimate) standpoint central to Ishvara Gita-oriented discipline.
By teaching a single transcendent Reality beyond all dualities and attributes, the verse aligns with the Kurma Purana’s synthesis: Shiva and Vishnu are approached as unified in the highest truth, with sectarian forms serving as gateways to the same non-dual Supreme.