Cosmic Manifestation, Mahāmāyā’s Mandate, Varṇāśrama-Dharma, and the Unity of the Trimūrti
अहं चैव महादेवो न भिन्नौ परमार्थतः / विभज्यस्वेच्छयात्मानं सो ऽन्यर्यामीश्वरः स्थितः
ahaṃ caiva mahādevo na bhinnau paramārthataḥ / vibhajyasvecchayātmānaṃ so 'nyaryāmīśvaraḥ sthitaḥ
Aku dan Mahādeva tidak berbeza pada hakikat tertinggi. Dengan kehendak-Nya yang bebas, Dia membahagi Diri-Nya dan bersemayam sebagai Antaryāmin, Penguasa batin dalam semua makhluk.
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as one non-dual reality that can appear as distinct deities by choice, yet remains ultimately undivided; the same Lord also dwells within beings as the antaryāmin.
The verse supports inward contemplation central to Yoga-shāstra: meditation on the indwelling Lord (antaryāmin) and realization of non-difference (abheda) beyond sectarian forms—an orientation aligned with the Ishvara Gita’s Pāśupata-leaning devotion and jñāna.
It explicitly states their ultimate non-difference (paramārtha-abheda): Shiva and Vishnu are one Supreme Lord, manifesting forms by divine will for cosmic and spiritual purposes.