Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
सर्वतः पाणिपादं तत् सर्वतो ऽक्षिशिरोमुखम् / सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति
sarvataḥ pāṇipādaṃ tat sarvato 'kṣiśiromukham / sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhati
تلك الحقيقةُ العليا لها أيدٍ وأقدامٌ في كلِّ جهة؛ وفي كلِّ جهةٍ عيونُها ورؤوسُها ووجوهُها. وفي العالم لها السمعُ من كلِّ ناحية؛ تُحيطُ بكلِّ شيءٍ وتقومُ ساريةً في الجميع.
Lord Kurma (Vishnu) teaching Ishvara Gita to the sages (contextually in dialogue tradition)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as immanent and all-pervading—appearing as all faculties (hands, feet, eyes, hearing) in every being—so the Atman/Ishvara is not confined to one form but covers and abides in all.
The verse supports viśvarūpa-dhyāna (meditation on the all-pervading form): the yogin contemplates Ishvara present in every direction and in all beings, aiding ekāgratā (one-pointedness) and dissolution of ego-based separateness—an orientation compatible with Pāśupata-tinged Ishvara-bhakti and jñāna.
By describing one all-pervading Ishvara beyond limited form, it aligns with the Kurma Purana’s synthesis: Shiva and Vishnu can be revered as expressions of the same Supreme Reality that envelops the entire cosmos.