Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
सर्वेन्द्रियेभ्यः परमं मन आहुर्मनीषिणः / मनसश्चाप्यहङ्कारमहङ्कारान्महान् परः
sarvendriyebhyaḥ paramaṃ mana āhurmanīṣiṇaḥ / manasaścāpyahaṅkāramahaṅkārānmahān paraḥ
മനീഷികൾ പറയുന്നു: എല്ലാ ഇന്ദ്രിയങ്ങളിലുമേൽ മനസ്സാണ് പരം. മനസ്സിനുമപ്പുറം അഹങ്കാരം; അഹങ്കാരത്തിനപ്പുറം മഹാൻ (മഹത്തത്ത്വം) ഉണ്ട്.
Lord Kurma (Vishnu) instructing King Indradyumna (Kurma Purana dialogue style)
Primary Rasa: shanta
By ranking mind, ego (ahaṅkāra), and mahat as progressively subtler principles, the verse implies that the Self is to be sought beyond these inner instruments—since even mahat is still a principle of prakṛti, not the ultimate Atman.
It supports tattva-viveka used in Yoga: withdraw attention from the senses, observe the mind, discern the ego-sense behind mental movements, and penetrate to the subtler ground (mahat). Such discrimination stabilizes meditation and loosens identification with the 'I-maker.'
Indirectly: the teaching uses shared Sankhya–Yoga categories accepted across Shaiva and Vaishnava streams, reflecting the Kurma Purana’s integrative approach where the same inner discernment leads toward the one Supreme Lord revered as Shiva or Vishnu.