Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
न चाप्ययं संसरति न च संसारयेत् प्रभुः / नायं पृथ्वी न सलिलं न तेजः पवनो नभः
na cāpyayaṃ saṃsarati na ca saṃsārayet prabhuḥ / nāyaṃ pṛthvī na salilaṃ na tejaḥ pavano nabhaḥ
हा परम प्रभू ना स्वतः संसारात फिरतो, ना दुसऱ्याला फिरवितो. तो ना पृथ्वी, ना जल, ना अग्नी, ना वायू, ना आकाश आहे.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It states the Supreme is untouched by transmigration and is not reducible to the five elements; thus the Self/Lord is unconditioned, beyond material categories, and not a product of prakṛti.
The verse supports tattva-viveka (discrimination): in meditation one negates identification with the elements and recognizes the Lord/Self as the non-transmigrating witness—an Ishvara-Gita style foundation for Pashupata-oriented inner renunciation.
By presenting the Supreme as element-transcending and beyond saṃsāra, it aligns with the Kurma Purana’s shared Shaiva–Vaishnava metaphysics where the highest Ishvara is one reality described through different devotional names.