Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
कूटस्थो निर्गुणो व्यापी चैतन्यात्मा स्वभावतः / दृश्यते ह्यर्थरूपेण पुरुषैर्भ्रान्तिदृष्टिभिः
kūṭastho nirguṇo vyāpī caitanyātmā svabhāvataḥ / dṛśyate hyartharūpeṇa puruṣairbhrāntidṛṣṭibhiḥ
आत्मा कूटस्थ, निर्गुण, सर्वव्यापी और स्वभावतः शुद्ध चैतन्य है; पर भ्रान्त दृष्टि वाले पुरुषों को वह मानो विषय-रूप होकर दिखाई देता है।
Lord Kurma (Vishnu) teaching Indradyumna within the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines the Atman as immutable, nirguṇa, all-pervading consciousness, indicating that change and objecthood do not belong to the Self but to mistaken perception.
The verse supports discrimination (viveka) and inward contemplation: in Pashupata-oriented Kurma Purana teaching, one withdraws identification from objects and guṇas to recognize the witnessing consciousness as one’s true nature.
By teaching a nirguṇa, all-pervading consciousness as the highest reality, the Kurma Purana frames the supreme principle taught by Kurma (Vishnu) in a way compatible with Shaiva Pashupata and Vedantic non-dualism—pointing to one transcendent Self beyond sectarian forms.