Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
निर्गुणा नित्यविभवा निः सारा निरपत्रपा / यशस्विनी सामगीतिर्भवाङ्गनिलयालया
nirguṇā nityavibhavā niḥ sārā nirapatrapā / yaśasvinī sāmagītirbhavāṅganilayālayā
នាងលើសពីគុណាទាំងបី មានអធិបតេយ្យជានិច្ច; មិនមានសារស្រាលទទេ និងឥតអៀនខ្មាស។ នាងមានកិត្តិយសរុងរឿង; នាងជាសូត្រសាមនៃសាមវេទ; នាងជាទីស្ថិតនៅក្នុងរាងកាយរបស់ភវៈ (ព្រះសិវៈ) ហើយនាងផ្ទាល់ជាទីស្ថានអធិដ្ឋានដ៏ខ្ពស់បំផុត។
Lord Kurma (Vishnu) teaching in the Ishvara Gita context (Upari-bhaga 1–11), presenting a Devi-focused litany compatible with Shaiva–Vaishnava non-dual devotion
Primary Rasa: shanta
Secondary Rasa: adbhuta
By calling the Goddess “nirguṇā” and “nityavibhavā,” the verse points to the Supreme reality as transcending prakṛti’s guṇas while remaining the eternal source of power—an Atman/Brahman-like principle expressed here through Devi.
Rather than a technique-list, the verse supports meditative upāsanā: contemplate the Supreme as guṇa-transcendent (nirguṇa) yet immanent (dwelling within Bhava’s body), and use sacred sound (Sāma-gīti) as a mantra-like support for concentration and devotion.
Within the Ishvara Gita setting where Lord Kurma instructs, the verse praises a Supreme principle identified with Devi who abides in Bhava (Śiva), aligning with the Kurma Purana’s non-sectarian vision in which ultimate divinity is one, expressed through Śiva–Viṣṇu–Śakti unity.