Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
एका माहेश्वरी शक्तिरनेकोपाधियोगतः / परावरेण रूपेण क्रीडते तस्य सन्निधौ
ekā māheśvarī śaktiranekopādhiyogataḥ / parāvareṇa rūpeṇa krīḍate tasya sannidhau
ମାହେଶ୍ୱରୀ ଶକ୍ତି ଏକା; କିନ୍ତୁ ଅନେକ ଉପାଧିର ଯୋଗରୁ ସେ ପର-ଅପର ରୂପ ଧାରଣ କରି, ସେଇ ପରମେଶ୍ୱରଙ୍କ ସନ୍ନିଧିରେ କ୍ରୀଡ଼ା କରେ।
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It implies that the One Reality remains present as the witness-ground, while the single divine Śakti appears manifold due to upādhis (conditioning factors). Multiplicity belongs to manifestation, not to the Supreme.
The verse points to viveka (discriminative insight) central to Pāśupata-oriented contemplation: discern the One Śakti and the Lord’s presence behind changing “higher/lower” states produced by upādhis, reducing identification with conditioned forms.
By calling the power “Māheśvarī” while placing her play “in the presence of Him,” the verse supports Kurma Purana’s Shaiva–Vaishnava synthesis: Śiva’s Śakti operates without contradiction within the supreme Lord’s non-dual sovereignty.