Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तस्मादद्वैतमेवाहुर्मुनयः परमार्थतः / भेदो व्यक्तस्वभावेन सा च मायात्मसंश्रया
tasmādadvaitamevāhurmunayaḥ paramārthataḥ / bhedo vyaktasvabhāvena sā ca māyātmasaṃśrayā
ដូច្នេះ ព្រះមុនីទាំងឡាយប្រកាសថា ព្រះសច្ចៈជាអទ្វ័យតែមួយ ក្នុងអត្ថន័យខ្ពស់បំផុត។ ភាពខុសគ្នាដែលយើងឃើញ កើតពីសភាពបង្ហាញនៃរូបរាង ហើយភាពខុសគ្នានោះពឹងផ្អែកលើ ម៉ាយា ដែលស្ថិតក្រោមអាត្មា។
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that, at the level of paramārtha (ultimate truth), the Self/Reality is one without a second; multiplicity is not ultimate but an appearance.
While not listing techniques, it gives the key contemplative basis for Yoga: discernment (viveka) that differences belong to māyā and steady abidance in non-dual awareness—supporting meditative absorption aligned with Ishvara-centered practice.
By grounding all apparent distinctions in māyā and affirming a single ultimate Reality, it supports the Purana’s non-sectarian synthesis: Shiva and Vishnu are not ultimately separate, but expressions within one supreme principle.