Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
एकं सर्वगतं सूक्ष्मं कूटस्थमचलं ध्रुवम् / योगिनस्तत् प्रपश्यन्ति महादेव्याः परं पदम्
ekaṃ sarvagataṃ sūkṣmaṃ kūṭasthamacalaṃ dhruvam / yoginastat prapaśyanti mahādevyāḥ paraṃ padam
Keadaan tertinggi Mahādevī itu satu, meliputi segala, halus, tidak berubah, tidak bergerak, dan kekal. Para yogin menyaksikannya secara langsung dalam penglihatan kontemplatif.
Lord Kūrma (Viṣṇu) teaching the Ishvara Gita to Indradyumna and the sages
Primary Rasa: shanta
Secondary Rasa: adbhuta
It describes the ultimate reality as one, all-pervading, subtle, immutable (kūṭastha), unmoving, and eternal—qualities traditionally used for the witnessing Self beyond change.
The verse emphasizes yogic realization (prapaśyanti)—direct contemplative seeing—implying steady meditation and inner absorption through which the subtle, changeless reality is personally known rather than merely inferred.
By presenting the supreme goal as Mahādevī’s highest state while spoken within the Ishvara Gita discourse of Lord Kūrma, it reflects the Purāṇa’s synthesis: the same supreme reality is approached through Vaiṣṇava teaching and Śaiva-Śākta terminology.