Īśvara-gītā: The Supreme Lord as Brahman, the Source of Creation, and the Inner Self
प्रधानं पुरुषो ह्यत्मा महान् भूतादिरेव च / तन्मात्राणि महाभूतानीन्द्रियाणि च जज्ञिरे
pradhānaṃ puruṣo hyatmā mahān bhūtādireva ca / tanmātrāṇi mahābhūtānīndriyāṇi ca jajñire
انبثق «برادهانا» (الطبيعة الأولى)، و«بوروشا» (مبدأ الوعي)، و«آتمن»، و«مَهان» (مَهَت، المبدأ العظيم)، و«بهوتادي» (مبدأ العناصر). ومن ذلك وُلدت «التنْماترا» (العناصر اللطيفة)، و«المهابهوتا» (العناصر الكبرى)، و«الإندريا» (قوى الحواس).
Lord Kūrma (Vishnu), teaching the sages/Indradyumna on cosmology and tattva-order
Primary Rasa: shanta
Secondary Rasa: adbhuta
It places Ātman/Puruṣa as the conscious principle distinct from Pradhāna (Nature), while describing how cosmic principles (Mahat, bhūtādi) and the sensory-elemental world unfold—supporting the yogic insight that liberation comes from discerning the Self from prakṛtic evolutes.
The verse supports tattva-viveka (discrimination of principles) used in Yoga and Pāśupata-oriented renunciation: by understanding the chain from tanmātras to indriyas and mahābhūtas, one practices detachment from sense-objects and steadies awareness in the Ātman/Puruṣa.
While not naming them directly, the teaching reflects the Purāṇa’s synthesizing stance: the same supreme reality can be taught by Lord Kūrma (Viṣṇu) using categories also central to Śaiva/Pāśupata metaphysics—one truth expressed through shared tattva-language.