Īśvara-gītā: Bhakti as the Supreme Means; the Three Śaktis; Non-compelled Lordship
अहं हि सर्वहविषां भोक्ता चैव फलप्रदः / सर्वदेवतनुर्भूत्वा सर्वात्मा सर्वसंस्थितः
ahaṃ hi sarvahaviṣāṃ bhoktā caiva phalapradaḥ / sarvadevatanurbhūtvā sarvātmā sarvasaṃsthitaḥ
For I alone am the enjoyer of all oblations and the bestower of their fruits. Having become the very body of all the gods, I am the Self of all beings and the One established in everything.
Lord Kurma (Vishnu as the Supreme Ishvara)
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as sarvātmā—the inner Self of all beings—present in and established within everything, not limited to a single deity-form.
The verse supports īśvara-cintana (contemplation of the Lord as the indwelling Self) and ekatva-bhāvanā (non-dual contemplation), which underpin the Kurma Purana’s yoga-oriented devotion where inner realization complements ritual.
By declaring the Supreme as the very body of all deities and the Self in all, it frames sectarian forms—whether Shiva or Vishnu—as expressions of one Ishvara, aligning with the Purana’s Shaiva-Vaishnava synthesis.