Cosmic Manifestation, Mahāmāyā’s Mandate, Varṇāśrama-Dharma, and the Unity of the Trimūrti
अहं चैव महादेवो न भिन्नौ परमार्थतः / विभज्यस्वेच्छयात्मानं सो ऽन्यर्यामीश्वरः स्थितः
ahaṃ caiva mahādevo na bhinnau paramārthataḥ / vibhajyasvecchayātmānaṃ so 'nyaryāmīśvaraḥ sthitaḥ
હું અને મહાદેવ પરમાર્થથી ભિન્ન નથી. તે ઈશ્વર પોતાની સ્વેચ્છાથી પોતાને વિભાજિત કરી સર્વમાં અંતર્યામી રૂપે સ્થિત રહે છે।
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as one non-dual reality that can appear as distinct deities by choice, yet remains ultimately undivided; the same Lord also dwells within beings as the antaryāmin.
The verse supports inward contemplation central to Yoga-shāstra: meditation on the indwelling Lord (antaryāmin) and realization of non-difference (abheda) beyond sectarian forms—an orientation aligned with the Ishvara Gita’s Pāśupata-leaning devotion and jñāna.
It explicitly states their ultimate non-difference (paramārtha-abheda): Shiva and Vishnu are one Supreme Lord, manifesting forms by divine will for cosmic and spiritual purposes.