Tīrtha-māhātmya and Rudra’s Samanvaya Teaching
Maṅkaṇaka Episode
त्रयमेतदनाद्यन्तं ब्रह्मण्येव व्यवस्थितम् / तदात्मकं तदव्यक्तं तदक्षरमिति श्रुतिः
trayametadanādyantaṃ brahmaṇyeva vyavasthitam / tadātmakaṃ tadavyaktaṃ tadakṣaramiti śrutiḥ
This triad—without beginning or end—abides in Brahman alone. The śruti declares it to be of That very essence: That is the Unmanifest (Avyakta), and That is the Imperishable (Akṣara).
Lord Kurma (as the supreme teacher in the Ishvara-Gita-style discourse)
Primary Rasa: shanta
It identifies the ultimate reality as one Brahman, beginningless and endless, in which the threefold principles are grounded; the same reality is described by śruti as the essence of all, the Unmanifest (avyakta) and the Imperishable (akṣara).
The verse supports contemplative Yoga by directing meditation away from transient forms toward the akṣara, avyakta Brahman—an Ishvara-centered inner absorption consistent with Kurma Purana’s Pāśupata-leaning discipline of steady, non-dual awareness.
By rooting all categories in one Brahman affirmed by śruti, it aligns with the Kurma Purana’s non-sectarian synthesis: Shiva and Vishnu are understood as expressions of the same imperishable, unmanifest supreme reality.