Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सेयं करोति सकलं तस्याः कार्यमिदं जगत् / न कार्यं नापि करणमीश्वरस्येति सूरयः
seyaṃ karoti sakalaṃ tasyāḥ kāryamidaṃ jagat / na kāryaṃ nāpi karaṇamīśvarasyeti sūrayaḥ
នាង—អំណាចទេវី—បំពេញគ្រប់យ៉ាង; សកលលោកទាំងមូលនេះជាផលនៃនាង។ បណ្ឌិតប្រាជ្ញាប្រកាសថា ព្រះអីស្វរៈគ្មានកិច្ចការត្រូវធ្វើ និងគ្មានឧបករណ៍ណាមួយសម្រាប់ធ្វើវា។
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents Īśvara as intrinsically actionless and without instruments, implying a transcendent Self beyond doership, while cosmic activity belongs to Śakti and appears as the universe.
The verse supports Pāśupata-oriented contemplation on non-doership (akartṛtva): meditation discriminates between the actionless Lord and the workings of Śakti, stabilizing the yogin in witness-consciousness and devotion to Īśvara.
By speaking of a single Īśvara who is beyond action while Śakti manifests the cosmos, it aligns with the Kurma Purana’s non-sectarian synthesis: Shiva-Vishnu are understood through one Lordhood (Īśvaratva) with one divine power.