Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सो ऽन्तर्यामी स पुरुषः स प्राणः स महेश्वरः / स कालो ऽग्निस्तदव्यक्तं स एवेदमिति श्रुतिः
so 'ntaryāmī sa puruṣaḥ sa prāṇaḥ sa maheśvaraḥ / sa kālo 'gnistadavyaktaṃ sa evedamiti śrutiḥ
သူသည် အတွင်းအုပ်စိုးရှင် (အန္တర్యာမီ) ဖြစ်၏; သူသည် ပုရုရှ (ပုရုṣa) ဖြစ်၏; သူသည် ပရာဏ (အသက်ရှု) ဖြစ်၏; သူသည် မဟေရှဝရ (မဟာသခင်) ဖြစ်၏။ သူသည် ကာလ (အချိန်) ဖြစ်၏; သူသည် အဂ္နိ (မီး) ဖြစ်၏; ထိုအဗျက္တ (မထင်ရှားသော) လည်း သူပင်—ရှရုတိက «ဤအရာအားလုံးသည် သူတစ်ပါးတည်း» ဟု ကြေညာသည်။
Lord Kurma (Vishnu) speaking in a Shaiva-Vaishnava synthesis tone, identifying the Supreme as Antaryamin and Maheśvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as the indwelling Antaryāmin who is simultaneously Puruṣa, Prāṇa, and the Lord—implying one reality appearing as inner consciousness, life-force, and cosmic governance.
The verse supports Antaryāmin-upāsanā: meditation on the indwelling Lord as the life-breath (prāṇa) and inner witness, a foundation for disciplined Yoga and theistic contemplation aligned with Purāṇic Pāśupata-Vedāntic practice.
By calling the Supreme “Maheśvara” while spoken in the Kurma/Vishnu voice, it presents a non-sectarian unity: the one Lord is named through both Vaiṣṇava and Śaiva titles.