Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
ये त्विमं विष्णुमव्यक्तं मां वा देवं महेश्वरम् / एकीभावेन पश्यन्ति न तेषां पुनरुद्भवः
ye tvimaṃ viṣṇumavyaktaṃ māṃ vā devaṃ maheśvaram / ekībhāvena paśyanti na teṣāṃ punarudbhavaḥ
ଯେମାନେ ଏହି ଅବ୍ୟକ୍ତ ବିଷ୍ଣୁକୁ—କିମ୍ବା ମୋତେ, ଦେବ ମହେଶ୍ୱରଙ୍କୁ—ତତ୍ତ୍ୱତଃ ଏକତ୍ୱଦୃଷ୍ଟିରେ ଦେଖନ୍ତି, ସେମାନଙ୍କର ପୁନର୍ଜନ୍ମ ନାହିଁ।
Maheshvara (Shiva) teaching within the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that liberation comes from seeing the Supreme as unmanifest and one—whether named Vishnu or Maheshvara—indicating a non-dual (ekībhāva) realization rather than a sectarian difference.
The verse points to a contemplative practice central to Pashupata-oriented teaching: meditating on the unmanifest Lord and cultivating ekībhāva (oneness-vision), which culminates in direct realization that ends saṃsāra.
It explicitly frames Shiva (Maheshvara) and Vishnu as ultimately one in essence; perceiving them with non-dual understanding is presented as the liberating insight.