Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
महेश्वरसमुत्पन्ना भुक्तिमुक्तिफलप्रदा / सर्वेश्वरी सर्ववन्द्या नित्यं मुदितमानसा
maheśvarasamutpannā bhuktimuktiphalapradā / sarveśvarī sarvavandyā nityaṃ muditamānasā
Terbit daripada Mahēśvara, Tuhan Yang Maha Agung, Baginda mengurniakan buah kenikmatan duniawi dan juga pembebasan (moksha). Baginda ialah Penguasa segala-galanya, disembah oleh semua, dan sentiasa berjiwa gembira.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context (Upari-bhaga 1–11)
Primary Rasa: shanta
Secondary Rasa: adbhuta
By presenting the Goddess as the universal sovereign who grants both bhukti and mukti, the verse points to a single supreme principle that governs worldly experience and final liberation—implying an all-encompassing reality behind both.
The verse emphasizes the goal-orientation central to Pashupata-style devotion and yoga in the Kurma Purana: disciplined worship/meditation directed to the supreme Shakti, who alone can mature practice into siddhi (worldly fruition) and moksha (liberation).
By describing the Goddess as 'arisen from Maheshvara' within the Ishvara Gita taught by Lord Kurma, it reflects the Purana’s synthetic theology: Shaiva-Shakta categories are affirmed without contradicting Vaishnava instruction, pointing toward a unified Supreme.