Īśvara-gītā: Vibhūtis of the Supreme Lord and the Paśu–Paśupati Doctrine of Bondage and Release
शब्दः स्पर्शश्च रूपं च रसो गन्धस्तथैव च / त्रयोविंशतिरेतानि तत्त्वानि प्राकृतानि तु
śabdaḥ sparśaśca rūpaṃ ca raso gandhastathaiva ca / trayoviṃśatiretāni tattvāni prākṛtāni tu
Klang, Berührung, Gestalt, Geschmack und Geruch—auch dies sind Prinzipien. Insgesamt sind dies die dreiundzwanzig Tattvas, die aus Prakṛti, der materiellen Natur, hervorgehen.
Sūta (narrator) reporting the Purāṇic teaching in a Sankhya-informed frame
Primary Rasa: shanta
Secondary Rasa: adbhuta
By classifying sound, touch, form, taste, and smell within the twenty‑three Prakṛti-born tattvas, the verse implies that the Self is distinct from these material categories and their sensory field.
The verse supports a Yogic method of viveka (discrimination): recognizing sensory objects (tanmātras) as Prakṛti-based helps the practitioner withdraw attachment (pratyāhāra) and steady awareness toward the inner witness.
Indirectly: by using a shared Sankhya-tattva framework accepted across Shaiva and Vaishnava traditions, it reflects the Kurma Purana’s integrative approach—one metaphysical analysis serving devotion and liberation across sectarian forms.