Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
महतः परमव्यक्तमव्यक्तात् पुरुषः परः / पुरुषाद् भगवान् प्राणस्तस्य सर्वमिदं जगत्
mahataḥ paramavyaktamavyaktāt puruṣaḥ paraḥ / puruṣād bhagavān prāṇastasya sarvamidaṃ jagat
Melampaui Mahat (akal kosmik) ialah Yang Tertinggi Tidak-Termanifest (avyakta). Melampaui Yang Tidak-Termanifest ialah Puruṣa yang transenden. Daripada Puruṣa itu terbit Prāṇa yang diberkati (nafas-hayat kosmik); dan seluruh alam semesta ini tersusun daripada Prāṇa itu.
Sūta (narrating the cosmological teaching within the Purāṇic discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It places the Puruṣa as transcendent beyond the Unmanifest (avyakta), indicating a conscious principle superior to material causality; the cosmos is then shown as dependent on a divine life-principle (prāṇa) proceeding from that higher consciousness.
The verse foregrounds prāṇa as a cosmic principle, aligning with prāṇa-sādhana in Yoga: regulating and contemplating prāṇa as a gateway to discern Puruṣa beyond prakṛti’s unmanifest ground—an idea compatible with the Kurma Purana’s broader ascetic and Pāśupata-oriented discipline.
While not naming them, it uses shared Purāṇic metaphysics—Puruṣa and the lordly prāṇa as supreme principles—supporting the Kurma Purana’s non-sectarian tendency to present ultimate reality in terms acceptable to both Śaiva (Īśvara) and Vaiṣṇava (Puruṣottama/Nārāyaṇa) frameworks.