Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
सर्वाननशिरोग्रीवः सर्वभूतगुहाशयः / सर्वव्यापी च भगवान् न तस्मादन्यदिष्यते
sarvānanaśirogrīvaḥ sarvabhūtaguhāśayaḥ / sarvavyāpī ca bhagavān na tasmādanyadiṣyate
ଭଗବାନଙ୍କର ସମସ୍ତ ମୁଖ, ସମସ୍ତ ଶିର, ସମସ୍ତ ଗ୍ରୀବା; ସେ ସମସ୍ତ ଭୂତର ଗୁହାସ୍ଥ ହୃଦୟରେ ଅଧିଷ୍ଠିତ। ସେ ସର୍ବବ୍ୟାପୀ ଭଗବାନ—ତାଙ୍କଠାରୁ ଭିନ୍ନ କିଛି ମାନ୍ୟ ନୁହେଁ।
Lord Kurma (Vishnu) instructing King Indradyumna in the Ishvara Gita portion of the Kurma Purana
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as the inner indweller (guhāśaya/antaryāmin) of all beings and as all-pervading, implying that no separate ultimate reality exists apart from that one Lord.
The verse supports inward contemplation: meditation on the Lord as present in the heart-cave of every being and as universally pervading—an orientation that undergirds Ishvara-dhyana and the Kurma Purana’s Pashupata-tinged discipline of fixing the mind on the one Ishvara everywhere.
By asserting a single all-pervading Bhagavan beyond any “other,” it aligns with the Kurma Purana’s synthetic theology where sectarian difference is subordinated to one supreme Ishvara, allowing Shaiva-Vaishnava unity in the highest view.