Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अचिन्त्या केवलानन्त्या शिवात्मा परमात्मिका / अनादिरव्यया शुद्धा देवात्मा सर्वगाचला
acintyā kevalānantyā śivātmā paramātmikā / anādiravyayā śuddhā devātmā sarvagācalā
वह अचिन्त्य हैं—केवल और अनन्त; जिनका आत्मस्वरूप शिव है, और जिनकी सत्ता परमात्मा है। वे अनादि, अव्यय और शुद्ध हैं; दिव्य-स्वरूपा, सर्वव्यापिनी और अचल हैं।
Lord Kūrma (Vishnu) teaching King Indradyumna (Ishvara Gita discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It describes the Supreme as acintyā (beyond thought), kevalā (non-dual), anantā (infinite), and as Paramātman itself—beginningless, imperishable, and perfectly pure—indicating a transcendent, all-pervading consciousness that is also unshaken (acalā).
The verse supports Pāśupata-style contemplation on the Lord as the steady, all-pervading, beginningless Self—encouraging nirvikalpa-like absorption (fixing the mind on the unmoving acalā reality) and jñāna-yoga discernment of the imperishable avyayā principle beyond conceptual thought (acintyā).
Within the Ishvara Gita frame spoken by Lord Kūrma, the Supreme is named through Śiva-language (śivātmā) while taught by Vishnu—presenting a synthesis where Śiva signifies the highest Paramātman rather than a sectarian divide.