Prākṛta-pralaya, Pratisarga Doctrine, and the Ishvara-Samanvaya of Yoga and Devotion
सर्वेश्वराः सर्ववन्द्याः शाश्वतानन्तभोगिनः / एकमेवाक्षरं तत्त्वं पुंप्रधानेश्वरात्मकम्
sarveśvarāḥ sarvavandyāḥ śāśvatānantabhoginaḥ / ekamevākṣaraṃ tattvaṃ puṃpradhāneśvarātmakam
Segala penguasa (alam) layak disembah dan dihormati, serta menikmati kenikmatan yang kekal tanpa penghujung; namun Hakikat itu satu jua—Prinsip yang tidak binasa—yang berwujud tri-aspek: Puruṣa, Pradhāna dan Īśvara.
Lord Kurma (Vishnu) teaching in the Ishvara Gita section
Primary Rasa: shanta
Secondary Rasa: adbhuta
It points beyond all subordinate “lords” to a single imperishable Reality (akṣara-tattva), presenting it as the ultimate principle that integrates consciousness (Puruṣa), primordial nature (Pradhāna), and sovereign divinity (Īśvara).
The verse supports Ishvara-centered contemplation: meditating on the one Akṣara as the inner essence of Puruṣa–Pradhāna–Īśvara, a doctrinal basis for Pāśupata-style devotion and yogic absorption where the practitioner transcends limited cosmic powers and fixes awareness on the supreme Lord-principle.
By teaching one imperishable Īśvara-tattva behind all forms of lordship, it aligns with the Kurma Purana’s non-sectarian synthesis: the supreme Lord is one, while names and functions (often expressed as Shiva or Vishnu) are unified in that single Akṣara Reality.