Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
आद्यो विकारः प्रकृतेर्महानात्मेति कथ्यते / विज्ञानशक्तिर्विज्ञाता ह्यहङ्कारस्तदुत्थितः
ādyo vikāraḥ prakṛtermahānātmeti kathyate / vijñānaśaktirvijñātā hyahaṅkārastadutthitaḥ
Die erste Wandlung der Prakṛti heißt Mahān (auch Ātman genannt). Sie ist die Kraft der Unterscheidung und das erkennende Prinzip; aus ihr entsteht Ahaṅkāra, das Ich-machende Empfinden.
Lord Kūrma (Vishnu) instructing on tattva-vicāra in a Sāṅkhya-Yoga framework
Primary Rasa: shanta
Secondary Rasa: adbhuta
Here ‘Ātman’ is used as a name for Mahat—the first evolute of Prakṛti—described as the discerning, knowing principle; it is not yet the transcendent Puruṣa, but the cosmic intelligence that enables cognition.
The verse points to vijñāna (discriminative knowledge) as foundational: Yoga begins by discerning Mahat (buddhi) and tracing the rise of ahaṅkāra, so the practitioner can dis-identify from the ‘I’-sense and stabilize clarity (viveka) in meditation.
By teaching a shared Sāṅkhya-Yoga ontology (Mahat → ahaṅkāra) as divine instruction, the Purāṇa frames both Vaiṣṇava and Śaiva paths as compatible in method—knowledge of tattvas and ego-transcendence—supporting its non-sectarian synthesis.