Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
तदव्ययं कलिलं गूढदेहं ब्रह्मानन्दममृतं विश्वधाम / वदन्त्येवं ब्राह्मणा ब्रह्मनिष्ठा यत्र गत्वा न निवर्तेत भूयः
tadavyayaṃ kalilaṃ gūḍhadehaṃ brahmānandamamṛtaṃ viśvadhāma / vadantyevaṃ brāhmaṇā brahmaniṣṭhā yatra gatvā na nivarteta bhūyaḥ
तदव्ययं सूक्ष्मं गूढदेहं ब्रह्मानन्दममृतं विश्वधाम। एवं ब्रह्मनिष्ठा ब्राह्मणा वदन्ति; यत्र गत्वा भूयो न निवर्तते॥
Lord Kurma (Vishnu) instructing in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: karuna
It describes the Supreme as imperishable and immortal, the bliss of Brahman, subtly hidden within embodied existence, and as the very support/abode of the universe—indicating the Atman-Brahman reality as the ultimate ground of all.
The verse emphasizes the fruition of Brahman-realization taught in the Ishvara Gita—steady contemplative establishment (brahma-niṣṭhā) culminating in direct attainment of Brahman, the state from which there is no return to saṃsāra.
While not naming Shiva explicitly, it aligns with the Kurma Purana’s synthesis: the supreme goal is Brahman itself—one, deathless, and all-supporting—beyond sectarian distinction, the same ultimate Reality taught through both Shaiva (Pashupata) and Vaishnava idioms.