Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
शङ्खचक्रधरं काम्यं त्रिनेत्रं कृत्तिवाससम् / अण्डस्थं चाण्डबाह्यस्थं बाह्यमाभ्यन्तरं परम्
śaṅkhacakradharaṃ kāmyaṃ trinetraṃ kṛttivāsasam / aṇḍasthaṃ cāṇḍabāhyasthaṃ bāhyamābhyantaraṃ param
ସେ କାମ୍ୟ ପ୍ରଭୁ ଶଙ୍ଖ-ଚକ୍ରଧାରୀ, ତ୍ରିନେତ୍ର ଓ କୃତ୍ତିବାସ; ବ୍ରହ୍ମାଣ୍ଡ ଭିତରେ ମଧ୍ୟ ଓ ତାହାର ପାରେ ମଧ୍ୟ—ବାହ୍ୟ ଓ ଅନ୍ତର୍ୟାମୀ ରୂପେ ପରମ।
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as both transcendent (param, beyond the brahmāṇḍa) and immanent (ābhyantara, within all beings), showing Atman/Ishvara as simultaneously inner ruler and cosmic ground.
The verse implies upāsanā/dhyāna: meditating on Ishvara with integrated iconography (Śaṅkha-Cakra and Trinetra-Kṛttivāsas) while realizing His presence both within the cosmos and beyond it—an Ishvara-centered contemplative method aligned with Pashupata-oriented devotion and knowledge.
By attributing Vishnu’s emblems (conch and discus) and Shiva’s marks (three eyes, skin-garment) to one Supreme, it teaches a non-sectarian synthesis: Shiva and Vishnu are modes/signs of the one Ishvara.