Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
ता वै विभूतयो विप्रा विश्रुताः शक्तयो भुवि / लक्ष्म्यादयो याभिरीशा विश्वंव्याप्नोति शाङ्करी
tā vai vibhūtayo viprā viśrutāḥ śaktayo bhuvi / lakṣmyādayo yābhirīśā viśvaṃvyāpnoti śāṅkarī
ഹേ വിപ്രന്മാരേ! ഭൂമിയിൽ പ്രസിദ്ധമായ ഇവ തന്നെയാണ് വിഭൂതികൾ—ലക്ഷ്മി മുതലായ ശക്തികൾ; ഇവയാൽ ഈശാ ശാങ്കരീ (ശങ്കരന്റെ ശക്തി) സർവ്വവിശ്വവും വ്യാപിക്കുന്നു।
Lord Kurma (Vishnu) instructing the sages (Ishvara Gita context)
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as all-pervading through Śakti: the universe is penetrated by the Divine via manifest powers (vibhūtis), implying a non-dual pervasion where transcendence expresses itself as immanent energy.
The verse supports Pāśupata-style contemplation of Īśvara with Śakti—meditating on the Divine not as distant, but as present in recognizable vibhūtis (powers like Lakṣmī and others), cultivating constant remembrance (smaraṇa) and inner absorption (samādhi) through divine pervasion.
In the Ishvara Gita setting, Lord Kūrma teaches that the Supreme pervades through Śāṅkarī (Śiva’s Śakti), reflecting the Purāṇa’s synthetic stance: the same ultimate reality is spoken of through Śaiva (Śaṅkara/Śakti) and Vaiṣṇava (Kūrma as teacher) idioms without contradiction.