Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तेनायं संगतो ह्यात्मा कूटस्थो ऽपि निरञ्जनः / स्वात्मानमक्षरं ब्रह्म नावबुद्ध्येत तत्त्वतः
tenāyaṃ saṃgato hyātmā kūṭastho 'pi nirañjanaḥ / svātmānamakṣaraṃ brahma nāvabuddhyeta tattvataḥ
Oleh avidyā dan penumpangan (adhyāsa), Diri ini tampak seolah-olah bersekutu dengan tubuh dan minda; padahal Ia ialah saksi yang tidak berubah, suci tanpa noda. Maka seseorang gagal menyedari hakikatnya: Diri sendiri itulah Brahman yang tidak binasa.
Lord Kurma (Vishnu) teaching the Ishvara Gita to the sages (contextually including King Indradyumna’s inquiry in the wider frame)
Primary Rasa: karuna
Secondary Rasa: shanta
It says the Self is inherently kūṭastha (unchanging) and nirañjana (untainted), yet due to ignorance it appears associated with body-mind, obscuring recognition of the Self as akṣara Brahman.
The verse emphasizes jñāna-yoga/ātma-viveka: withdrawing mistaken identification with the body-mind and meditating on the witness-Self as imperishable Brahman—an inner discipline aligned with the Ishvara Gita’s liberating knowledge.
While not naming Shiva or Vishnu directly, it reflects the Kurma Purana’s synthesis: the highest reality taught by Lord Kurma is the one stainless, imperishable Brahman—compatible with both Shaiva and Vaishnava understandings of the Supreme as non-dual consciousness.