Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
शक्तिशक्तिमतोर्भेदं वदन्ति परमार्थतः / अभेदं चानुपश्यन्ति योगिनस्तत्त्वचिन्तकाः
śaktiśaktimatorbhedaṃ vadanti paramārthataḥ / abhedaṃ cānupaśyanti yoginastattvacintakāḥ
പരമാർത്ഥത്തിൽ ശക്തിയും ശക്തിമാനും തമ്മിൽ ഭേദമെന്ന് പറയുന്നു; എന്നാൽ തത്ത്വചിന്തക യോഗികൾ അവരുടെ അഭേദവും നേരിട്ട് അനുഭവിക്കുന്നു।
Lord Kūrma (Viṣṇu) teaching the Ishvara Gita to King Indradyumna (instructional discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It frames ultimate reality as a single Īśvara-tattva where power (Śakti) and the possessor of power (Śaktimat) are inseparable in realization, even if conceptually distinguished for teaching.
The verse points to tattva-cintana (contemplation of reality) leading to direct anupaśyanti—yogic seeing—where apparent dualities like Śakti and Īśvara are known as one in samyag-darśana (right realization).
By teaching unity-in-truth through the Śakti–Śaktimat model, the Kurma Purana supports a synthetic theology in which sectarian forms (Śiva/Viṣṇu as Īśvara) are understood as non-different at the highest level.