Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
एष आत्माहमव्यक्तो मायावी परमेश्वरः / कीर्तितः सर्ववेदेषु सर्वात्मा सर्वतोमुखः
eṣa ātmāhamavyakto māyāvī parameśvaraḥ / kīrtitaḥ sarvavedeṣu sarvātmā sarvatomukhaḥ
Я — тот самый Атман: непроявленный, владыка майи, Верховный Господь (Парамешвара), воспеваемый во всех Ведах как Атман всех существ, обращённый ко всем сторонам и пронизывающий всё.
Lord Kurma (Vishnu) speaking as the Supreme Ishvara
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme Lord with the Atman itself—unmanifest yet present as the inner Self of all beings—thus presenting a non-dual, all-pervading Self that the Vedas proclaim.
While no technique is listed explicitly, the verse functions as a meditation-supporting teaching: the practitioner is to contemplate Ishvara as avyakta (beyond form) and as sarvātmā (indwelling in all), a key orientation for Purāṇic yoga and Pāśupata-leaning theism that culminates in inner realization.
By using the title Parameśvara and describing the one Lord as the Veda-proclaimed all-pervading Self, the verse supports the Kurma Purana’s synthetic stance: the supreme reality addressed as Vishnu (Kurma) is equally the supreme Ishvara revered in Shaiva idiom, emphasizing unity over sectarian difference.