ध्रुवस्य तपः — देवमायाविघ्नाः, विष्णोर्दर्शनम्, स्तुतिः, ध्रुवस्थानप्रदानम्
भूरादीनां समस्तानां गन्धादीनां च शाश्वतः बुद्ध्यादीनां प्रधानस्य पुरुषस्य च यः परः
bhūrādīnāṃ samastānāṃ gandhādīnāṃ ca śāśvataḥ buddhyādīnāṃ pradhānasya puruṣasya ca yaḥ paraḥ
Eternally beyond the whole aggregate of elements beginning with earth, beyond the sensory qualities beginning with scent, beyond the inner instruments beginning with intellect, and beyond both Pradhāna and Puruṣa—He is the highest Reality.
Sage Parāśara (teaching Maitreya)
Speaker: Parasara
Topic: Hierarchy-transcendence: the Supreme beyond elements, tanmātras, inner instruments, Pradhāna and even the Puruṣa principle
Teaching: Philosophical
Quality: authoritative
Creation Stage: Primary
Concept: The highest reality is eternally beyond all categories—gross elements, sense-qualities, inner instruments, and even the Pradhāna/Puruṣa duality.
Vedantic Theme: Moksha
Application: Use neti-neti style contemplation to loosen attachment to bodily and mental identifications while anchoring devotion in the Supreme.
Vishishtadvaita: Even while transcending tattva-categories, the Supreme remains their ground and ruler; categories are real but dependent (śeṣa) upon Him.
Vishnu Form: Para-Brahman
Bhakti Type: Shanta
Jagat Karana: Yes
It establishes Vishnu as transcendent to all material constituents (the bhūtas), indicating that creation depends on Him while He remains untouched by it.
He treats them as foundational cosmological categories—primordial Nature (Pradhāna) and consciousness (Puruṣa)—and then affirms the Supreme who surpasses both.
Vishnu is presented as the highest principle—greater than matter, qualities, and even the duality of Prakriti and Purusha—supporting Vaishnava views of a personal, supreme Lord as ultimate reality.