Īśvara-gītā: Vibhūtis of the Supreme Lord and the Paśu–Paśupati Doctrine of Bondage and Release
श्रोत्रं त्वक्चक्षुषी जिह्वा घ्राणं चैव तु पञ्चमम् / पायूपस्थं करौ पादौ वाक् चैव दशमी मता
śrotraṃ tvakcakṣuṣī jihvā ghrāṇaṃ caiva tu pañcamam / pāyūpasthaṃ karau pādau vāk caiva daśamī matā
कान, त्वचा, दोनों आँखें, जीभ और नाक—ये पाँच ज्ञानेन्द्रियाँ हैं। गुदा और उपस्थ, हाथ और पैर, तथा वाणी—ये मिलकर दसवीं तक कर्मेन्द्रियाँ/इन्द्रियाँ मानी गई हैं।
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
By listing the sense and action faculties as knowable instruments, the verse implicitly distinguishes them from the Atman/Ishvara, who is the witness and controller beyond the indriyas—an essential step in Ishvara Gita-style discernment (viveka).
It supports pratyāhāra and indriya-nigraha (withdrawal and restraint of the senses): knowing the ten indriyas as faculties to be governed helps the sādhaka align action and perception toward Ishvara, a recurring emphasis in Kurma Purana’s Pashupata-oriented discipline.
Though not naming Shiva directly, the Ishvara Gita framework commonly treats Ishvara as the supreme Lord accessible through Yoga; in the Kurma Purana’s synthesis, this Yogic lordship is shared in spirit across Shaiva and Vaishnava idioms—sense-control and devotion lead to the same Supreme.