Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
सर्वतः पाणिपादं तत् सर्वतो ऽक्षिशिरोमुखम् / सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति
sarvataḥ pāṇipādaṃ tat sarvato 'kṣiśiromukham / sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhati
សច្ចៈអតិបរមានោះ មានដៃនិងជើងនៅគ្រប់ទិស; មានភ្នែក ក្បាល និងមុខនៅគ្រប់ទី។ នៅក្នុងលោក វាមានការស្តាប់នៅគ្រប់ទិស; វាគ្របដណ្តប់អស់ទាំងអ្វីៗ ហើយឈរតាំងពេញសព្វ។
Lord Kurma (Vishnu) teaching Ishvara Gita to the sages (contextually in dialogue tradition)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as immanent and all-pervading—appearing as all faculties (hands, feet, eyes, hearing) in every being—so the Atman/Ishvara is not confined to one form but covers and abides in all.
The verse supports viśvarūpa-dhyāna (meditation on the all-pervading form): the yogin contemplates Ishvara present in every direction and in all beings, aiding ekāgratā (one-pointedness) and dissolution of ego-based separateness—an orientation compatible with Pāśupata-tinged Ishvara-bhakti and jñāna.
By describing one all-pervading Ishvara beyond limited form, it aligns with the Kurma Purana’s synthesis: Shiva and Vishnu can be revered as expressions of the same Supreme Reality that envelops the entire cosmos.