Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
परात्परतरं तत्त्वं शाश्वतं शिवमच्युतम् / अनन्तप्रकृतौ लीनं देव्यास्तत् परमं पदम्
parātparataraṃ tattvaṃ śāśvataṃ śivamacyutam / anantaprakṛtau līnaṃ devyāstat paramaṃ padam
That Reality, higher than the highest, is eternal—Śiva, the Unfailing (Acyuta). Merged into boundless Prakṛti, that is the Goddess Devī’s Supreme Abode.
Lord Kūrma (Viṣṇu) teaching in the Īśvara-gītā context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It points to a Reality beyond all gradations (“higher than the highest”), identified with Śiva/Acyuta—an eternal, unfailing supreme principle (tattva) that transcends ordinary categories while being the ultimate ground of liberation.
The verse supports Īśvara-focused contemplation (īśvara-dhyāna): the yogin meditates on the supreme tattva as eternal and non-falling (acyuta), and discerns the subtle relation of consciousness and prakṛti—an Ishvara Gita theme aligned with Pāśupata-oriented renunciation and inner absorption.
By using both names—Śiva and Acyuta—for the same “supreme tattva,” it conveys a synthetic, non-sectarian teaching: the highest Lord is one, spoken of through Śaiva and Vaiṣṇava epithets within the Kurma Purana’s Īśvara-gītā framework.