Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
स आत्मा सर्वभूतानां स बाह्याभ्यन्तरः परः / सो ऽहं सर्वत्रगः शान्तो ज्ञानात्मा परमेश्वरः
sa ātmā sarvabhūtānāṃ sa bāhyābhyantaraḥ paraḥ / so 'haṃ sarvatragaḥ śānto jñānātmā parameśvaraḥ
Dia ialah Ātman bagi semua makhluk—melampaui, namun hadir di luar dan di dalam. Tuhan yang meliputi segalanya, tenteram, Ātman yang berupa pengetahuan murni—Dialah Aku, Parameśvara Yang Maha Agung.
Lord Kūrma (Viṣṇu) speaking as the Supreme Īśvara
Primary Rasa: shanta
Secondary Rasa: vira
It identifies the Supreme as the Ātman of all beings—both immanent (within and without everything) and transcendent—whose essence is pure knowledge (jñāna) and who pervades all.
The verse supports contemplative yoga centered on Īśvara-dhyāna: meditating on the Lord as the all-pervading, शांत (śānta) witness-consciousness (jñānātmā), dissolving the sense of separateness through steady inner stillness.
By presenting Parameśvara as the single all-pervading Supreme Self beyond inner/outer distinctions, it aligns with the Kurma Purana’s integrative stance where sectarian boundaries (Śiva/Viṣṇu) are secondary to one Īśvara as the ground of consciousness.