The True Liṅga as Formless Brahman — Self-Luminous Īśa and the Yoga of Liberation
न भूमिरापो न मनो न वह्निः प्राणो ऽनिलो गगनं नोत बुद्धिः / न चेतनो ऽन्यत् परमाकाशमध्ये विभाति देवः शिव एव केवलः
na bhūmirāpo na mano na vahniḥ prāṇo 'nilo gaganaṃ nota buddhiḥ / na cetano 'nyat paramākāśamadhye vibhāti devaḥ śiva eva kevalaḥ
There is neither earth nor water, neither mind nor fire; neither vital-breath (prāṇa) nor wind, neither sky nor even intellect. Nor is there any other conscious principle. In the midst of the supreme ether of Reality, the Lord alone shines—Śiva, and Śiva alone.
Lord Kūrma (Viṣṇu) teaching as Īśvara-gītā, revealing the supreme Śiva-tattva
Primary Rasa: shanta
Secondary Rasa: adbhuta
By negating the gross elements (earth, water, fire, wind, space) and subtle faculties (mind, prāṇa, buddhi), the verse points to the Atman as the non-objectifiable Reality that remains—self-luminous and one, identified here as Śiva alone.
It supports a Pāśupata-aligned contemplative method of viveka and neti-neti (discriminative negation): withdrawing identification from body-elements and inner instruments, and abiding in the supreme expanse (paramākāśa) where the Lord is realized as the only shining consciousness.
Within the Īśvara-gītā framework of the Kūrma Purāṇa, Viṣṇu (as Lord Kūrma) teaches the supremacy of Śiva as the non-dual Reality, expressing a Shaiva–Vaishnava synthesis where sectarian difference dissolves in the one Īśvara.