Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सर्वतः पाणिपादान्तं सर्वतो ऽक्षिशिरोमुखम् / सर्वमावृत्य तिष्ठन्तं ददर्श परमेश्वरम्
sarvataḥ pāṇipādāntaṃ sarvato 'kṣiśiromukham / sarvamāvṛtya tiṣṭhantaṃ dadarśa parameśvaram
သူသည် အမြင့်ဆုံး အရှင်ပရမေဣရှွရကို မြင်တွေ့하였다—လက်နှင့်ခြေသည် အရပ်ရပ်၌ရှိ၍ မျက်စိ၊ ခေါင်း၊ မျက်နှာတို့သည် အဘက်ဘက်၌ရှိသောသူ၊ အရာအားလုံးကို ဖုံးလွှမ်းကာ စိမ့်ဝင်၍ တည်နေသူ။
Narrator within the Ishvara-Gita frame (Kurma Purana, Upari-bhaga) describing the vision of Parameshvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It portrays the Supreme as all-pervading and cosmic—present as the inner reality of all beings and forms—so the Atman/Ishvara is not confined to one body or location but envelops the entire universe.
The verse supports Ishvara-dhyana: contemplation of the omnipresent Lord (vishvarupa-bhavana), a key meditative orientation in the Kurma Purana’s Pashupata-leaning Ishvara-Gita—training the mind to see one Ishvara abiding in and as all.
By focusing on Parameśvara as the single all-pervading reality, it aligns with the Kurma Purana’s synthetic approach: sectarian names differ, but the supreme Ishvara indicated is one, immanent in all forms.