Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
आत्मायः केवलः स्वस्थः शान्तः सूक्ष्मः सनातनः / अस्ति सर्वान्तरः साक्षाच्चिन्मात्रस्तमसः परः
ātmāyaḥ kevalaḥ svasthaḥ śāntaḥ sūkṣmaḥ sanātanaḥ / asti sarvāntaraḥ sākṣāccinmātrastamasaḥ paraḥ
Der Ātman ist einzig (nicht-zwei) und in sich selbst gegründet, still, fein und ewig. Er ist als unmittelbarer Zeuge im Innern aller Wesen gegenwärtig—reines Bewusstsein allein—jenseits der Finsternis der Unwissenheit (tamas).
Lord Kurma (Vishnu) instructing the sages/seekers on the nature of Ātman
Primary Rasa: shanta
Secondary Rasa: adbhuta
It describes Ātman as non-dual, self-abiding, subtle and eternal, present within all as the direct Witness—pure consciousness beyond tamas (ignorance).
The verse implies witness-consciousness meditation: turning inward to recognize the subtle, peaceful inner seer (sākṣin) beyond mental darkness (tamas), a foundation for Purāṇic yoga and Pāśupata-oriented contemplation.
By defining the Supreme as the inner Witness and pure consciousness, it supports the Kurma Purana’s synthesis where the highest reality transcends sectarian form—allowing Śiva and Viṣṇu to be understood as expressions of the same non-dual Ātman.