Varnāśrama-Krama, Vairāgya as the Ground of Saṃnyāsa, and Brahmārpaṇa Karma-yoga
वीक्षते परमात्मानं परं ब्रह्म महेश्वरम् / नित्यानन्दं निराभासं तस्मिन्नेव लयं व्रजेत्
vīkṣate paramātmānaṃ paraṃ brahma maheśvaram / nityānandaṃ nirābhāsaṃ tasminneva layaṃ vrajet
वीक्षेत परमात्मानं परं ब्रह्म महेश्वरम्। नित्यानन्दं निराभासं तस्मिन्नेव लयं व्रजेत्॥
Lord Kurma (Vishnu) teaching a Shaiva-Vaishnava synthesis of the Supreme as Maheśvara/Paramātman
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the Supreme Self as the highest Brahman and also as Maheśvara—eternal bliss and beyond phenomenal appearance—indicating a non-dual Absolute described in theistic language.
The verse points to contemplative seeing (vīkṣaṇa/dhyāna) culminating in laya—absorptive dissolution of the mind into the Supreme—consistent with Pāśupata-oriented meditative discipline and samādhi-by-absorption.
Though spoken in a Vaiṣṇava Purāṇa context, the Supreme is named Maheśvara while simultaneously called Paramātman and Brahman, expressing the Kurma Purana’s integrative view that the highest reality transcends sectarian division.