Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
निष्ठा दृष्टिः स्मृतिर्व्याप्तिः पुष्टिस्तुष्टिः क्रियावती / विश्वामरेश्वरेशाना भुक्तिर्मुक्तीः शिवामृता
niṣṭhā dṛṣṭiḥ smṛtirvyāptiḥ puṣṭistuṣṭiḥ kriyāvatī / viśvāmareśvareśānā bhuktirmuktīḥ śivāmṛtā
അവൾ നിഷ്ഠയും സത്യദൃഷ്ടിയും പവിത്രസ്മൃതിയും; അവൾ സർവ്വവ്യാപിനി, പോഷണം, തൃപ്തി, ഫലദായിനിയായ ദിവ്യക്രിയാശക്തി. അവൾ വിശ്വത്തിന്റെയും ദേവന്മാരുടെയും ഈശ്വരി—ശിവാമൃതസ്വരൂപിണി—ഭുക്തിയും മുക്തിയും ദാനം ചെയ്യുന്നു.
Lord Kurma (Vishnu) teaching in the Ishvara Gita section
Primary Rasa: shanta
Secondary Rasa: adbhuta
By listing pervading powers like insight, memory, and all-pervasion (vyāpti), the verse points to the Supreme as immanent consciousness and sovereign reality, experienced as divine Shakti whose presence supports both worldly life and liberation.
The verse emphasizes yogic requisites—niṣṭhā (steadfast practice), dṛṣṭi (right inner vision), and smṛti (continuous recollection)—which align with Pāśupata-oriented discipline: unwavering devotion, contemplative insight, and sustained remembrance leading to siddhi (effective action) and release.
It speaks in the Ishvara Gita voice where Lord Kurma teaches a Shaiva-leaning non-dual synthesis: Śiva’s grace (śivāmṛta) and the Supreme Lady’s powers are upheld as the same saving reality that Vishnu reveals—granting both bhukti and mukti.