Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अष्टहस्तां विशालाक्षीं चन्द्रावयवभूषणाम् / निर्गुणां सगुणां साक्षात् सदसद्व्यक्तिवर्जिताम्
aṣṭahastāṃ viśālākṣīṃ candrāvayavabhūṣaṇām / nirguṇāṃ saguṇāṃ sākṣāt sadasadvyaktivarjitām
我は彼女を見た。八臂にして大いなる眼をもち、月の飾りをもって荘厳されている。されど真実において彼女は、ニルグナ(無徳)にしてサグナ(有徳)でもあり、直に現前し、有と無といういかなる顕現にもとらわれない。
Lord Kurma (Vishnu) describing the Supreme (Ishvara/Shakti) in Ishvara Gita style teaching
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as simultaneously nirguṇa (beyond all limiting qualities) and saguṇa (worshipfully approachable through form), indicating that the Atman/Ishvara is not confined to any single category like existence/non-existence or manifest/unmanifest.
The verse points to a two-tier contemplation used in Pashupata-aligned practice: begin with saguṇa-dhyāna (a concrete, iconographic form such as an eight-armed Devi) and mature into nirguṇa-jñāna (recognition of the same reality as beyond guṇas and beyond all conceptual opposites).
By describing the Supreme as both with-form and beyond-form, the Kurma Purana supports a non-sectarian synthesis: the same ultimate Ishvara can be praised through Shaiva or Vaishnava idioms without contradiction, since the essence transcends all limiting manifestations.