Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तस्मादद्वैतमेवाहुर्मुनयः परमार्थतः / भेदो व्यक्तस्वभावेन सा च मायात्मसंश्रया
tasmādadvaitamevāhurmunayaḥ paramārthataḥ / bhedo vyaktasvabhāvena sā ca māyātmasaṃśrayā
അതുകൊണ്ട് മുനികൾ പരമാർത്ഥത്തിൽ അദ്വൈതം മാത്രമേ സത്യമെന്ന് പറയുന്നു. ഭേദാനുഭവം പ്രകടസ്വഭാവത്തിൽ നിന്നാണ്; ആ ഭേദം ആത്മാശ്രിതമായ മായയിൽ ആശ്രയിക്കുന്നു.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that, at the level of paramārtha (ultimate truth), the Self/Reality is one without a second; multiplicity is not ultimate but an appearance.
While not listing techniques, it gives the key contemplative basis for Yoga: discernment (viveka) that differences belong to māyā and steady abidance in non-dual awareness—supporting meditative absorption aligned with Ishvara-centered practice.
By grounding all apparent distinctions in māyā and affirming a single ultimate Reality, it supports the Purana’s non-sectarian synthesis: Shiva and Vishnu are not ultimately separate, but expressions within one supreme principle.