Daily Duties of Brāhmaṇas: Snāna, Sandhyā, Sūrya-hṛdaya, Japa, Tarpaṇa, and the Pañca-mahāyajñas
अन्तश्चरसि भूतेषु गुहायां विश्वतो मुखः / त्वं यज्ञस्त्वं वषट्कार आपो ज्योती रसो ऽमृतम्
antaścarasi bhūteṣu guhāyāṃ viśvato mukhaḥ / tvaṃ yajñastvaṃ vaṣaṭkāra āpo jyotī raso 'mṛtam
आप समस्त प्राणियों के भीतर विचरते हैं, हृदय-गुहा में निवास करते हुए, सर्वतोमुख हैं। आप ही यज्ञ हैं, आप ही वषट्कार; आप ही जल, आप ही ज्योति, आप ही रस और अमृत हैं।
Lord Kurma (Vishnu) teaching as Ishvara in the Ishvara-Gita section
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as the Antaryāmin—moving within all beings, abiding in the heart-cave, and manifesting as the very principles that sustain life and realization (water, light, essence, immortality).
It supports inward contemplation (antar-dhyāna) on Ishvara in the heart (guhā), alongside the yogic reinterpretation of yajña—seeing mantra, offering, and fruit as the Lord, which aligns with Pāśupata-oriented devotion and inner purification.
By defining the one Ishvara as both inner Self and the substance of Vedic worship, it mirrors the Kurma Purana’s non-sectarian synthesis where the Supreme (addressed here as Kurma/Vishnu) is the same ultimate reality praised in Shaiva and Vaishnava frames.