Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सैषा सर्वेश्वरी देवी सर्वभूतप्रवर्तिका / प्रोच्यते भगवान् कालो हरिः प्राणो महेश्वरः
saiṣā sarveśvarī devī sarvabhūtapravartikā / procyate bhagavān kālo hariḥ prāṇo maheśvaraḥ
Dialah Dewi Penguasa segala-galanya, penggerak bagi semua makhluk. Dia juga disebut sebagai Bhagavān: Kāla (Waktu), Hari, Prāṇa (nafas kehidupan), dan Maheśvara.
Lord Kurma (Vishnu) instructing King Indradyumna (Ishvara Gita discourse)
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as a single reality expressed through multiple cosmic functions—Time (kāla), Life-breath (prāṇa), and the divine lords (Hari, Maheshvara)—implying one sovereign principle that animates and governs all beings.
The verse supports Ishvara-centered meditation (īśvara-dhyāna) typical of the Kurma Purana’s Pashupata-oriented teaching: contemplate the one Supreme power as present in time, breath, and lordship, integrating prāṇa-awareness with devotion to the single Ishvara beyond sectarian division.
It explicitly places Hari (Vishnu) and Maheshvara (Shiva) as names of the same supreme divinity, framed through Devi as the all-impelling sovereign—an overt Shaiva-Vaishnava synthesis with a non-dual theological thrust.