Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
एको देवः सर्वभूतेषु गूढः सर्वव्यापी सर्वभूतान्तरात्मा / तमेवैकं ये ऽनुपश्यन्ति धीरास् तेषां शान्तिः शाश्वती नेतरेषाम्
eko devaḥ sarvabhūteṣu gūḍhaḥ sarvavyāpī sarvabhūtāntarātmā / tamevaikaṃ ye 'nupaśyanti dhīrās teṣāṃ śāntiḥ śāśvatī netareṣām
ഏകനായ ദേവൻ എല്ലാ ജീവികളിലും ഗൂഢനായി നിലകൊള്ളുന്നു—സർവ്വവ്യാപി, സർവ്വഭൂതങ്ങളുടെ അന്തരാത്മാവ്. ആ ഒരുവനെയേ നേരിട്ട് കാണുന്ന ധീരർക്കു ശാശ്വത ശാന്തി; മറ്റുള്ളവർക്ക് അല്ല।
Lord Kurma (Vishnu) teaching the Ishvara Gita to King Indradyumna and sages
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that the Supreme Lord is the Antaryāmin—subtly hidden within every being as the inner Self—yet also all-pervading; realization comes through direct inner seeing, not mere external worship or argument.
The verse points to inward contemplation (anupaśyanti)—a meditative, discriminative seeing aligned with Pāśupata-style discipline: steadiness of mind (dhīra), withdrawal from sensory fixation, and sustained insight into the indwelling Lord.
By emphasizing a single all-pervading Ishvara as the inner Self of all, it supports the Kurma Purana’s synthetic theology where sectarian difference yields to one Supreme Reality (Ishvara) accessible through yogic realization.