Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
महेन्द्रोपेन्द्रभगिनी भक्तिगम्या परावरा / ज्ञानज्ञेया जरातीता वेदान्तविषया गतिः
mahendropendrabhaginī bhaktigamyā parāvarā / jñānajñeyā jarātītā vedāntaviṣayā gatiḥ
Baginda ialah saudari Mahendra (Indra) dan Upendra (Viṣṇu); dapat didekati melalui bhakti. Baginda Yang Tertinggi, melampaui yang tinggi dan yang rendah. Baginda disedari melalui jñāna, melampaui kerosakan dan usia tua, serta menjadi Matlamat akhir yang diajarkan oleh Vedānta.
Lord Kūrma (Viṣṇu) teaching in the Īśvara-gītā context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the ultimate Reality as beyond decay and beyond relative distinctions (para–avara), knowable through liberating knowledge and also approachable through devotion—thus aligning Vedāntic realization with bhakti.
The verse emphasizes two complementary sādhanas central to the Īśvara-gītā ethos: bhakti (devotional absorption) and jñāna (discriminative insight). In the Kurma Purana’s Pāśupata-oriented frame, these culminate in steady contemplation on the timeless Reality beyond jarā (decay).
By defining the Supreme Goal as the Vedāntic gatiḥ accessible by both bhakti and jñāna, it supports the Purāṇa’s non-sectarian synthesis: the highest Reality taught here transcends sectarian labels while accommodating both Vaiṣṇava devotion (Upendra) and Śaiva-Pāśupata contemplative discipline.