Kurma Purana — Uttara Bhaga, Shloka 96
Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
जले वा वह्निमध्ये वाव्योम्नि सूर्ये ऽथवान्यतः / रत्नादौ भावयित्वेशमर्चयेल्लिङ्गमैश्वरम्
jale vā vahnimadhye vāvyomni sūrye 'thavānyataḥ / ratnādau bhāvayitveśamarcayelliṅgamaiśvaram
水の中であれ、火のただ中であれ、虚空であれ、太陽の中であれ、また他のいずこであれ—そこにイーシャ（主）が現前すると観想して—イーシュヴァラの至高の徴たるリンガを礼拝すべきである。
Lord Kūrma (Vishnu) teaching the Ishvara-Gita doctrine
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
It implies Īśvara’s all-pervasiveness: the Lord can be contemplated as present in any locus—water, fire, sky, sun, or elsewhere—supporting an inner realization that the divine is not confined to one place or form.
It teaches bhāvanā (contemplative visualization) as a prerequisite to arcana (ritual worship): first internalize the presence of Īśvara in a chosen support (ālambana) such as the elements or a radiant object, then worship the aiśvara-liṅga with focused mind—an upāsanā aligned with Pāśupata-oriented devotion.
With Lord Kūrma as the teacher endorsing worship of Īśvara through the liṅga, the text models Shaiva–Vaishnava synthesis: Vishnu instructs a Shaiva mode of upāsanā, presenting the supreme Lord as accessible through multiple sanctioned forms and supports.