Yati-Āśrama: Bhikṣā-vidhi, Īśvara-dhyāna, and Prāyaścitta
Mahādeva as Non-dual Brahman
एष देवो महादेवः केवलः परमः शिवः / तदेवाक्षरमद्वैतं तदादित्यान्तरं परम्
eṣa devo mahādevaḥ kevalaḥ paramaḥ śivaḥ / tadevākṣaramadvaitaṃ tadādityāntaraṃ param
এই দেৱেই মহাদেৱ—একমাত্ৰ পৰম শিৱ। তেৱেঁই অক্ষয় অদ্বৈত তত্ত্ব; তেৱেঁই আদিত্যৰ অন্তৰত থকা পৰম অন্তৰ্জ্যোতি।
Lord Kurma (Vishnu) teaching the Ishvara-Gita in a Shaiva-Vaishnava synthesis
Primary Rasa: shanta
Secondary Rasa: vira
It identifies the Supreme as akṣara (imperishable) and advaita (non-dual), indicating one changeless Reality that is the highest Śiva beyond all division.
The verse supports contemplative Pāśupata-oriented meditation on the one non-dual Īśvara as the inner light (antar-jyotis), encouraging inward absorption rather than externalized plurality.
Within the Kurma Purana’s synthesis, the teaching voice (Kurma/Vishnu) proclaims the Supreme as Śiva alone—signaling a shared, non-dual Īśvara-tattva rather than sectarian separation.