Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
प्रधानं पुरुषो माया माया चैवं प्रपद्यते / एका सर्वगतानन्ता केवला निष्कला शिवा
pradhānaṃ puruṣo māyā māyā caivaṃ prapadyate / ekā sarvagatānantā kevalā niṣkalā śivā
ပဓာန (မူလသဘာဝ)၊ ပုရုရှ (သိမြင်စိတ်) နှင့် မာယာ—မာယာကို ဤသို့ပင် ဆိုကြသည်။ သို့ရာတွင် နាងသည် တစ်ပါးတည်းဖြစ်၍ အလုံးစုံသို့ ပျံ့နှံ့ကာ အဆုံးမရှိ၊ ပြည့်စုံသန့်ရှင်း၍ အပိုင်းမရှိသော—ရှီဝါ (အမြတ်မင်္ဂလာ အထွတ်အမြတ်) ဖြစ်သည်။
Lord Kurma (Vishnu) teaching the Ishvara Gita in a Shaiva-Vaishnava synthesis
Primary Rasa: shanta
Secondary Rasa: adbhuta
It points beyond the dual categories of Pradhāna (Nature) and Puruṣa (conscious principle) to the One all-pervading, infinite, partless Reality—called Śivā—indicating the Supreme as indivisible and absolute.
The verse supports a Pāśupata-oriented contemplation: discerning Māyā, Prakṛti, and Puruṣa as categories of experience, then meditating on the niṣkala (attribute-free, partless) Śiva-tattva as the ultimate object of realization.
With Lord Kūrma (a form of Viṣṇu) teaching the supremacy of Śiva-tattva as the non-dual, partless Absolute, the text frames Śiva and Viṣṇu in a unified theological vision where the highest reality transcends sectarian division.