Yati-Āśrama: Bhikṣā-vidhi, Īśvara-dhyāna, and Prāyaścitta
Mahādeva as Non-dual Brahman
प्रक्षाल्य पाणिपादौ च समाचम्य यथाविधि / आदित्ये दर्शयित्वान्नं भुञ्जीत प्राङ्मुखोत्तरः
prakṣālya pāṇipādau ca samācamya yathāvidhi / āditye darśayitvānnaṃ bhuñjīta prāṅmukhottaraḥ
Having washed the hands and feet and performed ācamana in the prescribed manner, one should offer the food to the Sun (Āditya) and then eat, seated facing east or north.
Narrator (Purāṇic instruction in the dharma-teaching voice; traditionally framed by Sūta to the sages)
Primary Rasa: shanta
Secondary Rasa: adbhuta
Indirectly: by prescribing purity, orientation, and offering, it trains the mind toward sattva and reverence, preparing the practitioner for Atman-knowledge through disciplined living rather than stating metaphysics explicitly.
Foundational niyamas: śauca (cleanliness), regulated conduct (vidhi), and devotional attention (offering to Āditya). Such disciplined āhāra supports steadiness of mind, a prerequisite for dhyāna and higher yoga in the Kurma Purana’s broader teaching.
It does not mention Shiva-Vishnu explicitly; however, the practice of offering and purity reflects the Purana’s integrative dharma where devotion and disciplined action can be directed to divine forms (here Āditya) within a unified sacred order.