Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
कर्मण्यस्य भवेद् दोषः पुण्यापुण्यमिति स्थितिः / तद्वशादेव सर्वेषां सर्वदेहसमुद्भवः
karmaṇyasya bhaved doṣaḥ puṇyāpuṇyamiti sthitiḥ / tadvaśādeva sarveṣāṃ sarvadehasamudbhavaḥ
Dalam perbuatan bagi makhluk berjasad ini, timbul keadaan yang disebut pahala dan dosa. Dan di bawah kuasa karma itulah, terjadinya segala tubuh bagi semua makhluk berlangsung.
Lord Kūrma (Viṣṇu) instructing King Indradyumna (contextual teaching on karma and embodiment)
Primary Rasa: shanta
Secondary Rasa: bhayanaka
It implies the Self is not the body: bodies arise due to karma (puṇya/apuṇya), so embodiment is a karmic condition superimposed on the conscious principle rather than the true identity of the Ātman.
This verse frames the need for Yoga as karma-purification: by disciplining action (dharma), reducing doṣa (binding impurity), and cultivating sattva through devotion and contemplation—later systematized in the Kurma Purana’s yoga teachings (including Pāśupata-oriented restraints and inner worship).
By focusing on karma as the universal law governing embodiment, it supports the Purana’s synthesis: whether approached through Vaiṣṇava devotion (Lord Kūrma) or Śaiva disciplines (Pāśupata purification), liberation requires transcending puṇya/apuṇya and their bodily consequences.