Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
एष आत्माहमव्यक्तो मायावी परमेश्वरः / कीर्तितः सर्ववेदेषु सर्वात्मा सर्वतोमुखः
eṣa ātmāhamavyakto māyāvī parameśvaraḥ / kīrtitaḥ sarvavedeṣu sarvātmā sarvatomukhaḥ
Akulah Ātman itu sendiri—yang tak termanifest, penguasa māyā, Parameśvara Yang Mahatinggi—dipuji dalam semua Veda sebagai Ātman bagi segala makhluk, yang menghadap dan meresapi ke segala arah.
Lord Kurma (Vishnu) speaking as the Supreme Ishvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme Lord with the Atman itself—unmanifest yet present as the inner Self of all beings—thus presenting a non-dual, all-pervading Self that the Vedas proclaim.
While no technique is listed explicitly, the verse functions as a meditation-supporting teaching: the practitioner is to contemplate Ishvara as avyakta (beyond form) and as sarvātmā (indwelling in all), a key orientation for Purāṇic yoga and Pāśupata-leaning theism that culminates in inner realization.
By using the title Parameśvara and describing the one Lord as the Veda-proclaimed all-pervading Self, the verse supports the Kurma Purana’s synthetic stance: the supreme reality addressed as Vishnu (Kurma) is equally the supreme Ishvara revered in Shaiva idiom, emphasizing unity over sectarian difference.