Īśvara-gītā: Vibhūtis of the Supreme Lord and the Paśu–Paśupati Doctrine of Bondage and Release
शब्दः स्पर्शश्च रूपं च रसो गन्धस्तथैव च / त्रयोविंशतिरेतानि तत्त्वानि प्राकृतानि तु
śabdaḥ sparśaśca rūpaṃ ca raso gandhastathaiva ca / trayoviṃśatiretāni tattvāni prākṛtāni tu
ଶବ୍ଦ, ସ୍ପର୍ଶ, ରୂପ, ରସ ଓ ଗନ୍ଧ—ଏମାନେ ମଧ୍ୟ ତତ୍ତ୍ୱ। ଏହିପରି ପ୍ରକୃତିଜ ଏଇ ତେଇଶ ତତ୍ତ୍ୱ କୁହାଯାଏ।
Sūta (narrator) reporting the Purāṇic teaching in a Sankhya-informed frame
Primary Rasa: shanta
Secondary Rasa: adbhuta
By classifying sound, touch, form, taste, and smell within the twenty‑three Prakṛti-born tattvas, the verse implies that the Self is distinct from these material categories and their sensory field.
The verse supports a Yogic method of viveka (discrimination): recognizing sensory objects (tanmātras) as Prakṛti-based helps the practitioner withdraw attachment (pratyāhāra) and steady awareness toward the inner witness.
Indirectly: by using a shared Sankhya-tattva framework accepted across Shaiva and Vaishnava traditions, it reflects the Kurma Purana’s integrative approach—one metaphysical analysis serving devotion and liberation across sectarian forms.