Īśvara-gītā: The Supreme Lord as Brahman, the Source of Creation, and the Inner Self
प्रधानं पुरुषो ह्यत्मा महान् भूतादिरेव च / तन्मात्राणि महाभूतानीन्द्रियाणि च जज्ञिरे
pradhānaṃ puruṣo hyatmā mahān bhūtādireva ca / tanmātrāṇi mahābhūtānīndriyāṇi ca jajñire
Pradhāna (primordial Nature), Puruṣa (the conscious principle), the Self (Ātman), Mahān (Mahat, the Great principle), and bhūtādi (the origin of the elements) came forth; and from that arose the tanmātras (subtle elements), the mahābhūtas (great gross elements), and the indriyas (sense-faculties).
Lord Kūrma (Vishnu), teaching the sages/Indradyumna on cosmology and tattva-order
Primary Rasa: shanta
Secondary Rasa: adbhuta
It places Ātman/Puruṣa as the conscious principle distinct from Pradhāna (Nature), while describing how cosmic principles (Mahat, bhūtādi) and the sensory-elemental world unfold—supporting the yogic insight that liberation comes from discerning the Self from prakṛtic evolutes.
The verse supports tattva-viveka (discrimination of principles) used in Yoga and Pāśupata-oriented renunciation: by understanding the chain from tanmātras to indriyas and mahābhūtas, one practices detachment from sense-objects and steadies awareness in the Ātman/Puruṣa.
While not naming them directly, the teaching reflects the Purāṇa’s synthesizing stance: the same supreme reality can be taught by Lord Kūrma (Viṣṇu) using categories also central to Śaiva/Pāśupata metaphysics—one truth expressed through shared tattva-language.