Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
परात्परतरं तत्त्वं शाश्वतं शिवमच्युतम् / अनन्तप्रकृतौ लीनं देव्यास्तत् परमं पदम्
parātparataraṃ tattvaṃ śāśvataṃ śivamacyutam / anantaprakṛtau līnaṃ devyāstat paramaṃ padam
ಪರಾತ್ಪರಕ್ಕಿಂತಲೂ ಪರಮವಾದ ತತ್ತ್ವ ಶಾಶ್ವತ—ಶಿವ, ಅಚ್ಯುತ. ಅನಂತ ಪ್ರಕೃತಿಯಲ್ಲಿ ಲೀನವಾದ ಅದೇ ದೇವಿಯ ಪರಮ ಪದ.
Lord Kūrma (Viṣṇu) teaching in the Īśvara-gītā context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It points to a Reality beyond all gradations (“higher than the highest”), identified with Śiva/Acyuta—an eternal, unfailing supreme principle (tattva) that transcends ordinary categories while being the ultimate ground of liberation.
The verse supports Īśvara-focused contemplation (īśvara-dhyāna): the yogin meditates on the supreme tattva as eternal and non-falling (acyuta), and discerns the subtle relation of consciousness and prakṛti—an Ishvara Gita theme aligned with Pāśupata-oriented renunciation and inner absorption.
By using both names—Śiva and Acyuta—for the same “supreme tattva,” it conveys a synthetic, non-sectarian teaching: the highest Lord is one, spoken of through Śaiva and Vaiṣṇava epithets within the Kurma Purana’s Īśvara-gītā framework.