Madhu–Kaiṭabha, Nārāyaṇa’s Yoga-Nidrā, Rudra’s Manifestation, and the Aṣṭamūrti–Trimūrti Teaching
त्वमीश्वरो महादेवः परं ब्रह्म महेश्वरः / परमेष्ठी शिवः शान्तः पुरुषो निष्कलो हरः
tvamīśvaro mahādevaḥ paraṃ brahma maheśvaraḥ / parameṣṭhī śivaḥ śāntaḥ puruṣo niṣkalo haraḥ
നീ തന്നെയാണ് ഈശ്വരൻ—മഹാദേവൻ; പരബ്രഹ്മം; മഹേശ്വരൻ. നീ പരമേഷ്ഠി, ശിവൻ, ശാന്തൻ; നിഷ്കല അവിഭാജ്യ പുരുഷൻ—ഹരൻ.
Lord Kūrma (Vishnu) teaching in the Īśvara-gītā section
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the Supreme as paraṁ brahma and puruṣaḥ niṣkalaḥ—absolute consciousness that is undivided and partless, beyond limiting attributes while still revered as the personal Lord (Īśvara).
The verse supports niṣkala-upāsanā (contemplation of the attributeless Lord) central to Pāśupata-oriented devotion: meditating on Śiva as śānta (pure serenity) and as the inner Puruṣa, dissolving egoic division into one-pointed awareness.
Within the Īśvara-gītā framework, the speaker (Kūrma/Vishnu) praises the Supreme using Śaiva names—Mahādeva, Śiva, Hara—presenting a synthesis where the highest reality is one (Brahman/Īśvara) though addressed through both Vaiṣṇava and Śaiva idioms.