Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
न चाप्ययं संसरति न च संसारयेत् प्रभुः / नायं पृथ्वी न सलिलं न तेजः पवनो नभः
na cāpyayaṃ saṃsarati na ca saṃsārayet prabhuḥ / nāyaṃ pṛthvī na salilaṃ na tejaḥ pavano nabhaḥ
આ પરમ પ્રભુ ન તો પોતે સંસારમાં ભટકે છે, ન બીજાને ભટકાવે છે. તે ન પૃથ્વી છે, ન જળ, ન તેજ (અગ્નિ), ન પવન, ન આકાશ.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It states the Supreme is untouched by transmigration and is not reducible to the five elements; thus the Self/Lord is unconditioned, beyond material categories, and not a product of prakṛti.
The verse supports tattva-viveka (discrimination): in meditation one negates identification with the elements and recognizes the Lord/Self as the non-transmigrating witness—an Ishvara-Gita style foundation for Pashupata-oriented inner renunciation.
By presenting the Supreme as element-transcending and beyond saṃsāra, it aligns with the Kurma Purana’s shared Shaiva–Vaishnava metaphysics where the highest Ishvara is one reality described through different devotional names.