Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अस्यास्त्वनादिसंसिद्धमैश्वर्यमतुलं महत् / तत्सम्बन्धादनन्ताया रुद्रेण परमात्मना
asyāstvanādisaṃsiddhamaiśvaryamatulaṃ mahat / tatsambandhādanantāyā rudreṇa paramātmanā
Keagungan dan kedaulatan-Nya yang tiada banding itu tanpa awal dan telah sempurna sejak kekal; dan karena hubungan-Nya dengan Rudra, Sang Paramātman, Ia dikenal sebagai Anantā, Yang Tak Terbatas.
Lord Kūrma (Vishnu) teaching in the Īśvara-gītā section
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies Rudra explicitly as Paramātman, implying that the highest Self is the supreme Lord, and that all divine powers (aiśvarya) are grounded in relation to that Supreme Reality.
The verse supports Pāśupata-style contemplation by directing the mind to the beginningless, established sovereignty of the divine principle and to Rudra as Paramātman—an aid to īśvara-smaraṇa (God-remembrance) and steadying devotion (bhakti) in yogic discipline.
Within the Īśvara-gītā’s synthetic theology, Rudra is honored as the Supreme Self while the teaching voice is Kūrma (Vishnu), presenting a non-competitive, unified vision where supreme divinity is affirmed across Shaiva-Vaishnava forms.