Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
सर्वाननशिरोग्रीवः सर्वभूतगुहाशयः / सर्वव्यापी च भगवान् न तस्मादन्यदिष्यते
sarvānanaśirogrīvaḥ sarvabhūtaguhāśayaḥ / sarvavyāpī ca bhagavān na tasmādanyadiṣyate
भगवान सर्वमुख, सर्वशिर, सर्वग्रीव आहेत; ते प्रत्येक प्राण्याच्या गुहारूप अंतःकरणात वास करतात। तो सर्वव्यापी भगवान आहे—त्याच्यापासून भिन्न असे काहीही मान्य नाही।
Lord Kurma (Vishnu) instructing King Indradyumna in the Ishvara Gita portion of the Kurma Purana
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as the inner indweller (guhāśaya/antaryāmin) of all beings and as all-pervading, implying that no separate ultimate reality exists apart from that one Lord.
The verse supports inward contemplation: meditation on the Lord as present in the heart-cave of every being and as universally pervading—an orientation that undergirds Ishvara-dhyana and the Kurma Purana’s Pashupata-tinged discipline of fixing the mind on the one Ishvara everywhere.
By asserting a single all-pervading Bhagavan beyond any “other,” it aligns with the Kurma Purana’s synthetic theology where sectarian difference is subordinated to one supreme Ishvara, allowing Shaiva-Vaishnava unity in the highest view.