Kurma Purana — Uttara Bhaga, Shloka 64
Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
ध्यायीत तन्मयो नित्यमेकरूपं महेश्वरम् / विशोध्य सर्वतत्त्वानि प्रणवेनाथवा पुनः
dhyāyīta tanmayo nityamekarūpaṃ maheśvaram / viśodhya sarvatattvāni praṇavenāthavā punaḥ
彼に全く溶け入るようにして、常に一相不変の唯一者マヘーシュヴァラを瞑想せよ。さらに、あらゆるタットヴァを浄めたのち、聖音プラナヴァ（オーム）によっても再び身心を浄め、中心に安住せよ。
Lord Kūrma (Vishnu) teaching the Ishvara Gita to the sages (in the Indradyumna narrative frame)
Primary Rasa: shanta
Secondary Rasa: adbhuta
FAQs
It points to a single, unchanging Lord (ekarūpa Maheśvara) to be realized through steady identification (tanmaya) and inner purification—implying that true realization is unity of awareness with the One.
It prescribes dhyāna with complete absorption (tanmaya) and the purification of the tattvas, supported by japa/contemplation of the Pranava (Oṁ), a classic Pāśupata-leaning method of inner refinement and concentration.
Within the Kurma Purana’s Ishvara Gita (spoken by Lord Kūrma), the Supreme is taught as Maheśvara, showing a harmonizing Shaiva-Vaishnava theology where Vishnu instructs devotion/meditation upon Shiva as the one Lord.