Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सर्वशक्तिकलाकारा ज्योत्स्ना द्योर्महिमास्पदा / सर्वकार्यनियन्त्री च सर्वभूतेश्वरेश्वरी
sarvaśaktikalākārā jyotsnā dyormahimāspadā / sarvakāryaniyantrī ca sarvabhūteśvareśvarī
彼女はあらゆるシャクティとその諸芸の形そのもの、天の栄光の座たる月光である。彼女は一切の行為を統御し、万有の主の上に立つ至高の女主である。
Lord Kurma (Vishnu) instructing King Indradyumna within the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
By presenting the Supreme as Ishvara together with His Shakti—the power that manifests, illumines, and governs all activity—this verse implies that the ultimate Reality is not inert: it is conscious sovereignty expressed through an all-pervading regulating power.
The verse supports Ishvara-upasana in a Pashupata-oriented frame: meditation on the Supreme as both Lord (Sarvabhuteshvara) and His Shakti, recognizing that all karma and its fruits are governed by that divine regulation—leading the practitioner toward surrender, inner stillness, and disciplined action.
Using the universal title “Lord of all beings” and praising the same supreme Shakti, the verse aligns with the Kurma Purana’s non-sectarian synthesis: the one Ishvara (understood as Shiva or Vishnu) is affirmed through the shared theological language of sovereignty and Shakti.