Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
एका माहेश्वरी शक्तिरनेकोपाधियोगतः / परावरेण रूपेण क्रीडते तस्य सन्निधौ
ekā māheśvarī śaktiranekopādhiyogataḥ / parāvareṇa rūpeṇa krīḍate tasya sannidhau
The Maheshvarī Power of Śiva is one; yet, through association with many upādhis (limiting adjuncts), she plays her līlā—manifesting in higher and lower forms—in the very presence of the Supreme Lord.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It implies that the One Reality remains present as the witness-ground, while the single divine Śakti appears manifold due to upādhis (conditioning factors). Multiplicity belongs to manifestation, not to the Supreme.
The verse points to viveka (discriminative insight) central to Pāśupata-oriented contemplation: discern the One Śakti and the Lord’s presence behind changing “higher/lower” states produced by upādhis, reducing identification with conditioned forms.
By calling the power “Māheśvarī” while placing her play “in the presence of Him,” the verse supports Kurma Purana’s Shaiva–Vaishnava synthesis: Śiva’s Śakti operates without contradiction within the supreme Lord’s non-dual sovereignty.