Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
कालः सृजति भूतानि कालः संहरते प्रजाः / सर्वे कालस्य वशगा न कालः कस्यचिद् वशे
kālaḥ sṛjati bhūtāni kālaḥ saṃharate prajāḥ / sarve kālasya vaśagā na kālaḥ kasyacid vaśe
Kala melahirkan segala makhluk; Kala juga menarik kembali semua ciptaan. Semua berada di bawah kuasa Kala, namun Kala tidak berada di bawah kuasa sesiapa pun.
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: bhayanaka
By declaring that all beings are governed by Kāla, the verse points to a transcendent principle beyond ordinary agency; in Ishvara-Gita style teaching, true Self-realization involves seeing the perishable as time-bound while the highest reality stands as the unconditioned ground that is not compelled like created beings.
The verse supports vairāgya (dispassion) and steady contemplation: since arising and dissolution occur under Kāla, the practitioner is urged to detach from outcomes, stabilize the mind, and pursue knowledge-and-devotion (jñāna-bhakti) consistent with Pāśupata-oriented discipline taught in the Kurma Purana’s Ishvara Gita.
Though it names Kāla rather than a deity, the teaching aligns with the Purana’s synthesis: cosmic governance (often attributed to Maheshvara as Kāla and to Narayana as Lord of order) is presented as a single supreme sovereignty, supporting the non-sectarian Shaiva–Vaishnava unity tone of the Ishvara Gita.