Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
एको देवः सर्वभूतेषु गूढः सर्वव्यापी सर्वभूतान्तरात्मा / तमेवैकं ये ऽनुपश्यन्ति धीरास् तेषां शान्तिः शाश्वती नेतरेषाम्
eko devaḥ sarvabhūteṣu gūḍhaḥ sarvavyāpī sarvabhūtāntarātmā / tamevaikaṃ ye 'nupaśyanti dhīrās teṣāṃ śāntiḥ śāśvatī netareṣām
الإله الواحد مستترٌ في جميع الكائنات—ساريٌ في كل شيء، وهو الآتمان الباطن لكل مخلوق. الحكماء الثابتو العزم الذين يُبصرون ذلك الواحد وحده إدراكًا مباشرًا ينالون سلامًا أبديًا؛ وأما غيرهم فلا.
Lord Kurma (Vishnu) teaching the Ishvara Gita to King Indradyumna and sages
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that the Supreme Lord is the Antaryāmin—subtly hidden within every being as the inner Self—yet also all-pervading; realization comes through direct inner seeing, not mere external worship or argument.
The verse points to inward contemplation (anupaśyanti)—a meditative, discriminative seeing aligned with Pāśupata-style discipline: steadiness of mind (dhīra), withdrawal from sensory fixation, and sustained insight into the indwelling Lord.
By emphasizing a single all-pervading Ishvara as the inner Self of all, it supports the Kurma Purana’s synthetic theology where sectarian difference yields to one Supreme Reality (Ishvara) accessible through yogic realization.