Yati-Āśrama: Bhikṣā-vidhi, Īśvara-dhyāna, and Prāyaścitta
Mahādeva as Non-dual Brahman
एष देवो महादेवः केवलः परमः शिवः / तदेवाक्षरमद्वैतं तदादित्यान्तरं परम्
eṣa devo mahādevaḥ kevalaḥ paramaḥ śivaḥ / tadevākṣaramadvaitaṃ tadādityāntaraṃ param
ഇവൻ തന്നെയാണ് ദേവൻ—മഹാദേവൻ, ഏകമാത്ര പരമശിവൻ. അവൻ തന്നെയാണ് അക്ഷരമായ അദ്വൈതതത്ത്വം; അവൻ തന്നെയാണ് ആദിത്യന്റെ അന്തരത്തിലുള്ള പരമ അന്തർജ്യോതി.
Lord Kurma (Vishnu) teaching the Ishvara-Gita in a Shaiva-Vaishnava synthesis
Primary Rasa: shanta
Secondary Rasa: vira
It identifies the Supreme as akṣara (imperishable) and advaita (non-dual), indicating one changeless Reality that is the highest Śiva beyond all division.
The verse supports contemplative Pāśupata-oriented meditation on the one non-dual Īśvara as the inner light (antar-jyotis), encouraging inward absorption rather than externalized plurality.
Within the Kurma Purana’s synthesis, the teaching voice (Kurma/Vishnu) proclaims the Supreme as Śiva alone—signaling a shared, non-dual Īśvara-tattva rather than sectarian separation.