Cosmic Manifestation, Mahāmāyā’s Mandate, Varṇāśrama-Dharma, and the Unity of the Trimūrti
अहं चैव महादेवो न भिन्नौ परमार्थतः / विभज्यस्वेच्छयात्मानं सो ऽन्यर्यामीश्वरः स्थितः
ahaṃ caiva mahādevo na bhinnau paramārthataḥ / vibhajyasvecchayātmānaṃ so 'nyaryāmīśvaraḥ sthitaḥ
ମୁଁ ଓ ମହାଦେବ ପରମାର୍ଥରେ ଭିନ୍ନ ନୁହେଁ। ସେଇ ଈଶ୍ୱର ନିଜ ସ୍ୱେଚ୍ଛାରେ ନିଜକୁ ବିଭକ୍ତ କରି ସମସ୍ତଙ୍କ ଭିତରେ ଅନ୍ତର୍ୟାମୀ ଭାବେ ଅବସ୍ଥିତ।
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as one non-dual reality that can appear as distinct deities by choice, yet remains ultimately undivided; the same Lord also dwells within beings as the antaryāmin.
The verse supports inward contemplation central to Yoga-shāstra: meditation on the indwelling Lord (antaryāmin) and realization of non-difference (abheda) beyond sectarian forms—an orientation aligned with the Ishvara Gita’s Pāśupata-leaning devotion and jñāna.
It explicitly states their ultimate non-difference (paramārtha-abheda): Shiva and Vishnu are one Supreme Lord, manifesting forms by divine will for cosmic and spiritual purposes.