Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सैषा मायात्मिका शक्तिः सर्वाकारा सनातनी / वैश्वरूप्यं महेशस्य सर्वदा संप्रकाशयेत्
saiṣā māyātmikā śaktiḥ sarvākārā sanātanī / vaiśvarūpyaṃ maheśasya sarvadā saṃprakāśayet
এইয়াই সেই মায়াস্বৰূপিণী, সৰ্বাকাৰা, সনাতনী শক্তি; যিয়ে সদায় মহেশ্বৰৰ বৈশ্বৰূপ প্ৰকাশ কৰে।
Lord Kurma (Vishnu) instructing in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It distinguishes the manifesting principle (Māyā-Śakti) from the Supreme Lord: Śakti projects and reveals the cosmic form, implying the Atman/Iśvara remains the underlying reality while manifestation is through Śakti.
The verse supports contemplative practice on the viśvarūpa (universal form) as a dhyāna-object: by recognizing all forms as Śakti’s display revealing Maheśvara, the practitioner cultivates non-dual, all-pervasive God-awareness aligned with Ishvara Gita teachings.
With Lord Kurma teaching about Maheśvara’s universal form revealed by Śakti, the text models Shaiva-Vaishnava synthesis: Vishnu (as Kurma) affirms Śiva’s cosmic sovereignty, pointing to a unified, non-sectarian vision of the Supreme.