Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
प्रधानं पुरुषस्तत्त्वं महानात्मा त्वहङ्कृतिः / कालेनान्यानि तत्त्वानि समाविष्टानि योगिना
pradhānaṃ puruṣastattvaṃ mahānātmā tvahaṅkṛtiḥ / kālenānyāni tattvāni samāviṣṭāni yoginā
ប្រធានៈ (ធម្មជាតិដើម) និងបុរសៈ (ចិត្តដឹង) ជាតត្ត្វៈមូលដ្ឋាន; ពីនោះកើតមាន មហត់ (បញ្ញាចក្រវាល) ហើយបន្តទៅ អហង្គារៈ (អារម្មណ៍ “ខ្ញុំ”)។ តាមលំដាប់កាលៈ តត្ត្វៈផ្សេងៗទៀតក៏ត្រូវបានទាញត្រឡប់ និងរលាយរួម—ដោយយោគីដែលដឹងវិធីស្រូបរលាយ។
Lord Kurma (Vishnu) teaching Indradyumna (Ishvara Gita context)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It frames reality through tattvas—Pradhāna and Puruṣa as primary—and implies that the realized yogin can witness and effect the reabsorption of derived principles, pointing to a transcendent consciousness beyond Mahat and Ahaṅkāra.
The verse emphasizes laya (reabsorption) through yogic realization: understanding the hierarchy of tattvas and, by disciplined Yoga, allowing the mind’s identifications (ahaṅkāra and its evolutes) to merge back through the power of Kāla into their source.
By teaching a shared yogic-cosmological framework (tattvas, Kāla, laya) within the Ishvara Gita spoken by Vishnu as Kurma, it supports the Purana’s synthesis: the same Supreme Ishvara—revered as Shiva in Pashupata idiom and as Vishnu in Vaishnava idiom—governs creation and dissolution.