Kurma Purana — Uttara Bhaga, Shloka 66
Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
मदात्मा मन्मयो भस्म गृहीत्वा ह्यग्निहोत्रजम् / तेनोद्धृत्य तु सर्वाङ्गमग्निरित्यादिमन्त्रतः / चिन्तयेत् स्वात्मनीशानं परं ज्योतिः स्वरूपिणम्
madātmā manmayo bhasma gṛhītvā hyagnihotrajam / tenoddhṛtya tu sarvāṅgamagnirityādimantrataḥ / cintayet svātmanīśānaṃ paraṃ jyotiḥ svarūpiṇam
「我は彼の自己、我は彼に遍満されている」と観じつつ、アグニホートラより生じた聖灰を取り、〈アグニ…〉に始まる真言を誦して全身に塗布せよ。次いで自らのアートマンの内に、イーシャーナ（主）を、純粋な光輝そのものなる至上の光として観想すべきである。
Lord Kurma (Vishnu) teaching the Ishvara Gita in a Shaiva-Pashupata idiom
Primary Rasa: shanta
Secondary Rasa: adbhuta
FAQs
It frames realization as identity and permeation: the practitioner internalizes “I am of Him; I am made of Him,” and then meditates on Īśāna within the self as the Supreme Light—indicating the Lord as the inner Self and luminous consciousness.
It prescribes Pāśupata-style bhasma-dhāraṇa using Agnihotra ash, mantra-recitation (mantras beginning with “Agni…”), and inward contemplation (dhyāna) of the Lord as param-jyotis—ritual purity joined to non-dual meditation.
Though spoken by Lord Kūrma (Vishnu), the object of meditation is Īśāna (a Shaiva name of the Supreme), presenting a synthesis where the one Supreme is approached through Shaiva mantra and symbolism without contradicting Vaishnava authority.