Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सो ऽन्तर्यामी स पुरुषः स प्राणः स महेश्वरः / स कालो ऽग्निस्तदव्यक्तं स एवेदमिति श्रुतिः
so 'ntaryāmī sa puruṣaḥ sa prāṇaḥ sa maheśvaraḥ / sa kālo 'gnistadavyaktaṃ sa evedamiti śrutiḥ
ພຣະອົງແມ່ນອັນຕະຣະຍາມີ (ຜູ້ຄອບຄອງພາຍໃນ); ພຣະອົງແມ່ນປຸຣຸສະ; ພຣະອົງແມ່ນປຣານະ (ລົມຫາຍໃຈຊີວິດ); ພຣະອົງແມ່ນມະເຫສະວະຣະ. ພຣະອົງແມ່ນກາລະ (ເວລາ); ພຣະອົງແມ່ນອັກນິ (ໄຟ); ພຣະອົງແມ່ນອະວະຍັກຕະ (ອັນບໍ່ປາກົດ)—ແທ້ຈິງ ສຣຸຕິກ່າວວ່າ: «ພຣະອົງຜູ້ດຽວນີ້ແມ່ນທັງໝົດນີ້».
Lord Kurma (Vishnu) speaking in a Shaiva-Vaishnava synthesis tone, identifying the Supreme as Antaryamin and Maheśvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as the indwelling Antaryāmin who is simultaneously Puruṣa, Prāṇa, and the Lord—implying one reality appearing as inner consciousness, life-force, and cosmic governance.
The verse supports Antaryāmin-upāsanā: meditation on the indwelling Lord as the life-breath (prāṇa) and inner witness, a foundation for disciplined Yoga and theistic contemplation aligned with Purāṇic Pāśupata-Vedāntic practice.
By calling the Supreme “Maheśvara” while spoken in the Kurma/Vishnu voice, it presents a non-sectarian unity: the one Lord is named through both Vaiṣṇava and Śaiva titles.