Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
गुह्याद् गुह्यतमं साक्षाद् गोपनीयं प्रयत्नतः / वक्ष्ये भक्तिमतामद्य युष्माकं ब्रह्मवादिनाम्
guhyād guhyatamaṃ sākṣād gopanīyaṃ prayatnataḥ / vakṣye bhaktimatāmadya yuṣmākaṃ brahmavādinām
ગુહ્યથી પણ અતિગુહ્ય, સાક્ષાત્ સત્ય—જેને પ્રયત્નપૂર્વક ગોપનીય રાખવું જોઈએ—એ ઉપદેશ આજે હું તમને, ભક્તિમાન અને બ્રહ્મવાદીજનને, કહું છું.
Lord Kurma (Vishnu) speaking to the sages (brahmavadins), introducing the Ishvara Gita teaching
Primary Rasa: adbhuta
Secondary Rasa: shanta
By calling the teaching “sākṣāt” (direct), the verse points to Atman/Brahman as something to be immediately realized—not merely inferred—through inner realization supported by devotion and right instruction.
This verse functions as a preface: it frames the coming Yoga-shastra as a guarded, initiatory instruction (gopanīyam) meant for qualified devotees and Brahman-seekers—typical of Pashupata-oriented discipline where practice is transmitted carefully and lived as sādhanā rather than discussed casually.
While not naming Shiva explicitly, the Kurma Purana’s Ishvara Gita setting is known for harmonizing devotion and Brahman-knowledge across sectarian lines; the “most secret” teaching is presented as universal Ishvara-tattva guidance rather than a narrow, exclusive doctrine.