Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सो ऽन्तर्यामी स पुरुषः स प्राणः स महेश्वरः / स कालो ऽग्निस्तदव्यक्तं स एवेदमिति श्रुतिः
so 'ntaryāmī sa puruṣaḥ sa prāṇaḥ sa maheśvaraḥ / sa kālo 'gnistadavyaktaṃ sa evedamiti śrutiḥ
तोच अंतर्यामी, तोच पुरुष, तोच प्राण, तोच महेश्वर आहे। तोच काळ, तोच अग्नी, तेच अव्यक्त—श्रुती म्हणते: ‘तोच हे सर्व आहे’।
Lord Kurma (Vishnu) speaking in a Shaiva-Vaishnava synthesis tone, identifying the Supreme as Antaryamin and Maheśvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as the indwelling Antaryāmin who is simultaneously Puruṣa, Prāṇa, and the Lord—implying one reality appearing as inner consciousness, life-force, and cosmic governance.
The verse supports Antaryāmin-upāsanā: meditation on the indwelling Lord as the life-breath (prāṇa) and inner witness, a foundation for disciplined Yoga and theistic contemplation aligned with Purāṇic Pāśupata-Vedāntic practice.
By calling the Supreme “Maheśvara” while spoken in the Kurma/Vishnu voice, it presents a non-sectarian unity: the one Lord is named through both Vaiṣṇava and Śaiva titles.