Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अष्टादशभुजानाद्या नीलोत्पलदलप्रभा / सर्वशक्त्यासनारूढा धर्माधर्मार्थवर्जिता
aṣṭādaśabhujānādyā nīlotpaladalaprabhā / sarvaśaktyāsanārūḍhā dharmādharmārthavarjitā
彼女は太初の御母、十八の御腕を具え、青蓮華の花弁のごとく輝く。あらゆるシャクティの座に鎮座し、ダルマとアダルマを超えて、世俗の目的や算段に染まらない。
Lord Kurma (Vishnu) instructing King Indradyumna in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
By describing the supreme Reality as beyond dharma/adharma and worldly artha, the verse points to an absolute principle that transcends moral polarity and karmic calculation—indicative of the Atman/Brahman level that is untouched by action and its fruits.
The verse supports a contemplative (dhyana) approach central to Pashupata-oriented teaching: meditate on the Devi/Para-Shakti as the source-seat of all powers, while recognizing her transcendence beyond merit, demerit, and worldly aims—cultivating vairagya (dispassion) and samadarshana (equanimity).
In the Ishvara Gita’s synthesis, the supreme principle is presented as Para-Shakti beyond dualities; this supports the Purana’s non-sectarian frame where Shaiva and Vaishnava theologies converge in a single transcendent Reality manifesting as power (shakti) and lordship (ishvara).