Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तेनायं संगतो ह्यात्मा कूटस्थो ऽपि निरञ्जनः / स्वात्मानमक्षरं ब्रह्म नावबुद्ध्येत तत्त्वतः
tenāyaṃ saṃgato hyātmā kūṭastho 'pi nirañjanaḥ / svātmānamakṣaraṃ brahma nāvabuddhyeta tattvataḥ
तेनायं संगतो ह्यात्मा कूटस्थोऽपि निरञ्जनः। स्वात्मानमक्षरं ब्रह्म नावबुद्ध्येत तत्त्वतः॥
Lord Kurma (Vishnu) teaching the Ishvara Gita to the sages (contextually including King Indradyumna’s inquiry in the wider frame)
Primary Rasa: karuna
Secondary Rasa: shanta
It says the Self is inherently kūṭastha (unchanging) and nirañjana (untainted), yet due to ignorance it appears associated with body-mind, obscuring recognition of the Self as akṣara Brahman.
The verse emphasizes jñāna-yoga/ātma-viveka: withdrawing mistaken identification with the body-mind and meditating on the witness-Self as imperishable Brahman—an inner discipline aligned with the Ishvara Gita’s liberating knowledge.
While not naming Shiva or Vishnu directly, it reflects the Kurma Purana’s synthesis: the highest reality taught by Lord Kurma is the one stainless, imperishable Brahman—compatible with both Shaiva and Vaishnava understandings of the Supreme as non-dual consciousness.