Rudra’s Cosmic Dance and the Recognition of Rudra–Nārāyaṇa Unity (Īśvara-gītā Continuation)
त्वमक्षरं परमं वेदितव्यं त्वमस्य विश्वस्य परं निधानम् / त्वमव्ययः शाश्वतधर्मगोप्ता सनातनस्त्वं पुरुषोत्तमो ऽसि
tvamakṣaraṃ paramaṃ veditavyaṃ tvamasya viśvasya paraṃ nidhānam / tvamavyayaḥ śāśvatadharmagoptā sanātanastvaṃ puruṣottamo 'si
You are the Imperishable—supreme and to be truly known. You are the highest refuge and final repository of this entire universe. You are the undecaying One, the guardian of the eternal Dharma; you are the Ancient (Beginningless) One—indeed, you are the Supreme Person (Puruṣottama).
A devotee/sage offering praise to the Supreme Lord (addressed as Puruṣottama, i.e., Hari/Nārāyaṇa as the transcendent Akṣara)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the Supreme as Akṣara (imperishable) and Avyaya (unchanging), the ultimate reality to be realized—both the transcendent ground and the final refuge of the cosmos.
The verse emphasizes jñeya-tattva (the Reality to be known): meditation on the imperishable Akṣara and steady contemplation of the Lord as the protector of Dharma—core to Purāṇic bhakti-yoga and the inward focus prized in Pāśupata-oriented discipline.
By praising the one Supreme as the eternal guardian of Dharma and the imperishable reality, it supports the Kurma Purana’s non-sectarian synthesis: the highest Lord (Īśvara) can be invoked as Hari or as Rudra in essence, without contradiction.