Madhu–Kaiṭabha, Nārāyaṇa’s Yoga-Nidrā, Rudra’s Manifestation, and the Aṣṭamūrti–Trimūrti Teaching
त्रिधा भिन्नो ऽस्म्यहं ब्रह्मन् ब्रह्मविष्णुहराख्यया / सर्गरक्षालयगुणैर्निष्कलः परमेश्वरः
tridhā bhinno 'smyahaṃ brahman brahmaviṣṇuharākhyayā / sargarakṣālayaguṇairniṣkalaḥ parameśvaraḥ
हे ब्रह्मन्! सृष्टी, पालन आणि लय या गुणांनुसार मला ब्रह्मा, विष्णु आणि हर अशी त्रिविध नावे आहेत; परंतु तत्त्वतः मी निष्कल परमेश्वर आहे।
Lord Kūrma (Viṣṇu) teaching in the Īśvara-Gītā context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that the Supreme Lord is ultimately niṣkala—partless and indivisible—while appearing as differentiated forms only through functional attributes tied to cosmic activity.
The verse supports Īśvara-upāsanā in Yoga: meditate on one Parameśvara who pervades the three cosmic functions, then transcend function-based names and rest awareness in the niṣkala (undivided) reality—an orientation aligned with the Kurma Purana’s Pāśupata-leaning theism and inner renunciation.
Śiva (Hara) and Viṣṇu are presented as names for the same Parameśvara when viewed through different cosmic functions, expressing a non-sectarian Shaiva–Vaishnava synthesis within the Īśvara-Gītā.