Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
सर्वाननशिरोग्रीवः सर्वभूतगुहाशयः / सर्वव्यापी च भगवान् न तस्मादन्यदिष्यते
sarvānanaśirogrīvaḥ sarvabhūtaguhāśayaḥ / sarvavyāpī ca bhagavān na tasmādanyadiṣyate
ဘဂဝန်သည် မျက်နှာ၊ ခေါင်း၊ လည်ပင်း အားလုံးဖြစ်တော်မူ၏; သတ္တဝါတိုင်း၏ လျှို့ဝှက်အတွင်းခန်း၌ ကိန်းဝပ်တော်မူ၏။ အလုံးစုံကို ဖြန့်ကျက်တော်မူသော ဘဂဝန်မှ လွဲ၍ အခြားတစ်စုံတစ်ရာကို သီးခြားဟု မသတ်မှတ်ကြ။
Lord Kurma (Vishnu) instructing King Indradyumna in the Ishvara Gita portion of the Kurma Purana
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as the inner indweller (guhāśaya/antaryāmin) of all beings and as all-pervading, implying that no separate ultimate reality exists apart from that one Lord.
The verse supports inward contemplation: meditation on the Lord as present in the heart-cave of every being and as universally pervading—an orientation that undergirds Ishvara-dhyana and the Kurma Purana’s Pashupata-tinged discipline of fixing the mind on the one Ishvara everywhere.
By asserting a single all-pervading Bhagavan beyond any “other,” it aligns with the Kurma Purana’s synthetic theology where sectarian difference is subordinated to one supreme Ishvara, allowing Shaiva-Vaishnava unity in the highest view.