Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
मन्ता विश्वेश्वरो देवः शङ्करो मन्मथान्तकः / प्रोच्यते मतिरीशानी मन्तव्या च विचारतः
mantā viśveśvaro devaḥ śaṅkaro manmathāntakaḥ / procyate matirīśānī mantavyā ca vicārataḥ
သူသည် အတွင်းလမ်းညွှန် (စဉ်းစားသူ) ဖြစ်၍ စကြဝဠာ၏ အရှင်—ဘုရား; ရှင်ကရ (Śaṅkara) သည် မန္မထ (ကာမ) ကို သတ်ပယ်သူ ဖြစ်သည်။ ဤသဘောတရားကို ဣရှာနီ (ဘုရား၏ သက္တိ) မှ ပေါ်ထွန်းသော ဉာဏ်အမြင်ဟု သင်ကြားထားပြီး၊ ခွဲခြားသုံးသပ်၍ စိတ်တွင် ဆင်ခြင်ရမည်။
Lord Kurma (Vishnu) teaching the Ishvara-Gita to the sages (in the narrative frame with King Indradyumna)
Primary Rasa: shanta
Secondary Rasa: adbhuta
By calling the Lord “mantā” (the inner knower/guide) and “viśveśvara” (Lord of all), the verse points to Ishvara as the indwelling consciousness that governs and illumines the universe, known through discriminative inquiry (vicāra).
It emphasizes mantra-like contemplative recollection of divine epithets—especially Ishvara as Śaṅkara/Manmathāntaka—combined with vicāra (reflective discrimination), a characteristic method within the Kurma Purana’s Pāśupata-oriented devotion and meditation.
Within the Ishvara-Gita setting, Vishnu (as Kurma) teaches names and attributes of Śiva as the Supreme Lord, modeling a synthesis where Shiva and Vishnu are approached as one Ishvara through unified contemplation.