Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
ईश्वराणी च शर्वाणी शङ्करार्धशरीरिणी / भवानी चैव रुद्राणी महालक्ष्मीरथाम्बिका
īśvarāṇī ca śarvāṇī śaṅkarārdhaśarīriṇī / bhavānī caiva rudrāṇī mahālakṣmīrathāmbikā
នាងគឺជា ឥશ્વរាណី និង សර්វាណី—ទេវីដែលមានរូបជាពាក់កណ្តាលនៃ ព្រះសង្ឃរៈ; នាងគឺ ភវានី និង រុទ្រាណី ហើយក៏ជា មហាលក្ខ្មី អម្ពិកា មាតាព្រះដ៏អធិបតី។
Lord Kurma (Vishnu) teaching within the Ishvara Gita section (Upari-bhaga 1–11)
Primary Rasa: adbhuta
Secondary Rasa: shanta
By presenting one Goddess under both Shaiva (Īśvarāṇī, Śarvāṇī, Rudrāṇī) and Vaishnava (Mahālakṣmī) titles, the verse points to a single supreme reality manifesting through multiple divine powers—supporting a non-sectarian, integrative vision of the Self and its Śakti.
The verse functions as a dhyāna-supporting nāma-stuti: contemplation on the Goddess as the unified Śakti of Shiva and Lakṣmī stabilizes devotion (bhakti) and one-pointedness (ekāgratā), aligning with Ishvara Gita–style discipline that undergirds Pāśupata-oriented worship and meditation.
It harmonizes traditions by identifying the same supreme Goddess as both Shiva’s inseparable power (half of Śaṅkara) and as Mahālakṣmī, implying a theological unity where Shaiva and Vaishnava forms converge within one divine reality.