Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सर्वकामः सर्वरसः सर्वगन्धो ऽजरो ऽमरः / सर्वतः पाणिपादो ऽहमन्तर्यामी सनातनः
sarvakāmaḥ sarvarasaḥ sarvagandho 'jaro 'maraḥ / sarvataḥ pāṇipādo 'hamantaryāmī sanātanaḥ
我は一切の願いを満たし、あらゆる味の精髄であり、すべての香りの中の香りである。我は老いず、死なぬ。手足は遍く在り、我は永遠の内在統御者アンタリヤーミンとして、すべての存在の内に住す。
Lord Kurma (Vishnu) teaching Ishvara Gita to King Indradyumna
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as both immanent and transcendent: the indwelling Antaryamin within all beings, yet also deathless and undecaying—thus the inner Self that pervades and governs everything.
The verse supports Antaryamin-upasana (meditation on the Inner Ruler): contemplating the Lord as present in all bodies and senses, which steadies the mind for yogic concentration and devotion central to the Kurma Purana’s Ishvara Gita ethos.
By describing one eternal Antaryamin with universal powers, it aligns with the Purana’s synthesis: sectarian forms differ, but the inner, all-pervading Ishvara is one—supporting a non-dual, Shaiva-Vaishnava reconciliatory reading.