Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अष्टहस्तां विशालाक्षीं चन्द्रावयवभूषणाम् / निर्गुणां सगुणां साक्षात् सदसद्व्यक्तिवर्जिताम्
aṣṭahastāṃ viśālākṣīṃ candrāvayavabhūṣaṇām / nirguṇāṃ saguṇāṃ sākṣāt sadasadvyaktivarjitām
I beheld Her with eight arms and wide, expansive eyes, adorned with lunar ornaments—yet in truth She is both Nirguṇa and Saguṇa, directly present, and free from all manifestation as either being or non-being.
Lord Kurma (Vishnu) describing the Supreme (Ishvara/Shakti) in Ishvara Gita style teaching
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as simultaneously nirguṇa (beyond all limiting qualities) and saguṇa (worshipfully approachable through form), indicating that the Atman/Ishvara is not confined to any single category like existence/non-existence or manifest/unmanifest.
The verse points to a two-tier contemplation used in Pashupata-aligned practice: begin with saguṇa-dhyāna (a concrete, iconographic form such as an eight-armed Devi) and mature into nirguṇa-jñāna (recognition of the same reality as beyond guṇas and beyond all conceptual opposites).
By describing the Supreme as both with-form and beyond-form, the Kurma Purana supports a non-sectarian synthesis: the same ultimate Ishvara can be praised through Shaiva or Vaishnava idioms without contradiction, since the essence transcends all limiting manifestations.