Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तस्मादद्वैतमेवाहुर्मुनयः परमार्थतः / भेदो व्यक्तस्वभावेन सा च मायात्मसंश्रया
tasmādadvaitamevāhurmunayaḥ paramārthataḥ / bhedo vyaktasvabhāvena sā ca māyātmasaṃśrayā
Therefore the sages declare that, in the highest truth, Reality is non-dual alone. Any experience of difference arises from the manifest nature of appearances, and that difference rests upon Māyā, the power dependent on the Self (Ātman).
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that, at the level of paramārtha (ultimate truth), the Self/Reality is one without a second; multiplicity is not ultimate but an appearance.
While not listing techniques, it gives the key contemplative basis for Yoga: discernment (viveka) that differences belong to māyā and steady abidance in non-dual awareness—supporting meditative absorption aligned with Ishvara-centered practice.
By grounding all apparent distinctions in māyā and affirming a single ultimate Reality, it supports the Purana’s non-sectarian synthesis: Shiva and Vishnu are not ultimately separate, but expressions within one supreme principle.