Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
संकल्पसिद्धा साम्यस्था सर्वविज्ञानदायिनी / कलिकल्पषहन्त्री च गुह्योपनिषदुत्तमा
saṃkalpasiddhā sāmyasthā sarvavijñānadāyinī / kalikalpaṣahantrī ca guhyopaniṣaduttamā
Dia ialah Saṅkalpa-siddhā, yang menyempurnakan tekad suci; teguh dalam keseimbangan sempurna; penganugeraha segala pengetahuan sejati. Dia juga pemusnah zaman Kali beserta segala helahnya; ajaran Upaniṣad yang paling rahsia dan tertinggi.
Lord Kurma (Vishnu) teaching within the Ishvara Gita framework
Primary Rasa: shanta
Secondary Rasa: adbhuta
By describing the highest principle as “guhyopaniṣaduttamā” and “sarvavijñānadāyinī,” the verse points to an Upaniṣadic, liberating wisdom that reveals the Self through discriminative knowledge and inner equanimity.
The key yogic marker is “sāmyasthā” (steadiness in sameness), indicating sama-bhāva/equanimity—central to Pāśupata-oriented discipline where steadied mind and right knowledge overcome the defects associated with Kali.
Within the Ishvara Gita’s synthesis, the “supreme secret Upaniṣad” and giver of all wisdom is presented in a way compatible with both Shaiva and Vaishnava readings—one highest reality taught by Kurma (Vishnu) using a vocabulary shared with Shaiva-Pāśupata spirituality.