Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
करोति कालः सकलं संहरेत् काल एव हि / कालः स्थापयते विश्वं कालाधीनमिदं जगत्
karoti kālaḥ sakalaṃ saṃharet kāla eva hi / kālaḥ sthāpayate viśvaṃ kālādhīnamidaṃ jagat
Kāla (Masa) menyempurnakan segala-galanya; sesungguhnya Masa sahaja yang menarik kembali (meleburkan) semuanya. Masa menegakkan alam semesta, dan seluruh dunia ini berada di bawah tadbir Masa.
Lord Kurma (Vishnu) teaching within the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: bhayanaka
By presenting Kāla as the universal power that creates, sustains, and dissolves the cosmos, the verse points to a governing Īśvara beyond individual agency; the Atman is to be known as distinct from the time-bound flux of the jagat, even while Īśvara’s order operates through Kāla.
The verse supports vairāgya and viveka central to Pāśupata-oriented discipline: meditate on the impermanence and time-governed nature of all phenomena, reducing attachment and stabilizing the mind for Īśvara-dhyāna (contemplation of the Lord) taught in the Ishvara Gita context.
In the Kurma Purana’s synthetic theology, the single divine sovereignty (Īśvara) manifests governance through Kāla; this aligns with both Shaiva and Vaishnava idioms—Shiva as Mahākāla and Vishnu as cosmic sustainer—indicating one supreme order rather than sectarian separation.