Kurma Purana — Purva Bhaga, Shloka 58
Invocation, Purāṇa Lakṣaṇas, Kurma at the Samudra-manthana, and Indradyumna’s Liberation Teaching
Iśvara-Gītā Prelude
न मे नारायणाद् भेदो विद्यते हि विचारतः / तन्मयाहं परं ब्रह्म स विष्णुः परमेश्वरः
na me nārāyaṇād bhedo vidyate hi vicārataḥ / tanmayāhaṃ paraṃ brahma sa viṣṇuḥ parameśvaraḥ
真の洞察によれば、我とナーラーヤナの間に差別はまったくない。我は彼の本質そのものであり、我は至上のブラフマンである。彼こそヴィシュヌ、最高の主（パラメーシュヴァラ）である。
Lord Śiva (teaching the Śaiva–Vaiṣṇava non-difference doctrine within the Īśvara-gītā frame)
Primary Rasa: shanta
Secondary Rasa: adbhuta
FAQs
It teaches that the Supreme Reality is one: through vicāra (discriminative inquiry), the apparent separateness dissolves, revealing the Supreme Brahman as the single essence behind divine forms.
The verse points to vicāra (inner inquiry) as a core contemplative discipline—aligned with Kurma Purana’s Pāśupata-leaning spirituality—where sustained discernment leads to realization of non-duality rather than mere ritual distinction.
It explicitly affirms non-difference: Śiva and Nārāyaṇa/Viṣṇu are presented as one Supreme Lord and one Brahman, expressing the Kurma Purana’s Shaiva–Vaishnava synthesis.