Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
त्रयमेतदनाद्यन्तमव्यक्ते समवस्थितम् / तदात्मकं तदन्यत् स्यात् तद्रूपं मामकं विदुः
trayametadanādyantamavyakte samavasthitam / tadātmakaṃ tadanyat syāt tadrūpaṃ māmakaṃ viduḥ
Triad ini—tanpa awal dan tanpa akhir—bersemayam dalam Yang Tidak Terzahir (Avyakta). Ia sehakikat dengan “Itu”, namun juga dikatakan berbeza daripada “Itu”. Ketahuilah bahawa rupanya adalah rupa-Ku.
Lord Kūrma (Vishnu) instructing the sages/seekers in a Sāṅkhya–Yoga framework
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents a subtle doctrine: the ‘triad’ is ultimately of the Supreme’s essence (tadātmaka), yet is also discussed as distinct (tadanyat) for purposes of teaching—showing a synthesis of non-dual ground with functional distinctions.
The verse supports contemplative discrimination (viveka) central to Sāṅkhya–Yoga: meditate on the Unmanifest (avyakta) as the subtle basis, then recognize its dependence on and identity-with the Supreme Lord—stabilizing the mind in the Lord as the ground of all categories.
Though Shiva is not named here, the teaching aligns with the Kurma Purana’s synthetic theology: the highest reality is one, while names and forms function pedagogically—allowing Shaiva and Vaishnava descriptions to converge in a single Supreme principle.