Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सेयं करोति सकलं तस्याः कार्यमिदं जगत् / न कार्यं नापि करणमीश्वरस्येति सूरयः
seyaṃ karoti sakalaṃ tasyāḥ kāryamidaṃ jagat / na kāryaṃ nāpi karaṇamīśvarasyeti sūrayaḥ
She, the Divine Power, accomplishes everything; this entire universe is her effect. The wise declare that Īśvara has no task to be done, nor any instrument by which it is done.
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents Īśvara as intrinsically actionless and without instruments, implying a transcendent Self beyond doership, while cosmic activity belongs to Śakti and appears as the universe.
The verse supports Pāśupata-oriented contemplation on non-doership (akartṛtva): meditation discriminates between the actionless Lord and the workings of Śakti, stabilizing the yogin in witness-consciousness and devotion to Īśvara.
By speaking of a single Īśvara who is beyond action while Śakti manifests the cosmos, it aligns with the Kurma Purana’s non-sectarian synthesis: Shiva-Vishnu are understood through one Lordhood (Īśvaratva) with one divine power.