Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सर्गप्रलयनिर्मुक्ता सृष्टिस्थित्यन्तधर्मिणी / ब्रह्मगर्भा चतुर्विशा पद्मनाभाच्युतात्मिका
sargapralayanirmuktā sṛṣṭisthityantadharmiṇī / brahmagarbhā caturviśā padmanābhācyutātmikā
Dia tidak tersentuh oleh penciptaan dan peleburan, namun memikul dharma penciptaan, pemeliharaan dan penarikan kembali. Dialah rahim Brahmā; Dialah prinsip dua puluh empat; Dialah Padmanābhā, yang berpusat teratai, dan hakikatnya ialah Acyuta, Yang Tidak Binasa.
Lord Kurma (Vishnu), teaching within the Ishvara Gita discourse
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as transcendent—unaffected by cosmic cycles—yet immanent as the power that governs creation, preservation, and dissolution, indicating a non-dual ground behind all functions.
The verse supports tattva-viveka (discernment of principles): meditation on the Lord as beyond sarga–pralaya while also present as the operative order of sṛṣṭi–sthiti–laya, a contemplative frame used in Pāśupata-oriented Ishvara Gita teaching.
By describing one Supreme who is both beyond the cosmos and the inner essence of divine names like Padmanābha and Acyuta, it aligns with the Kurma Purana’s synthesis where sectarian forms point to a single Ishvara.