Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
ये त्विमं विष्णुमव्यक्तं मां वा देवं महेश्वरम् / एकीभावेन पश्यन्ति न तेषां पुनरुद्भवः
ye tvimaṃ viṣṇumavyaktaṃ māṃ vā devaṃ maheśvaram / ekībhāvena paśyanti na teṣāṃ punarudbhavaḥ
இந்த அவ்யக்த விஷ்ணுவை—அல்லது என்னை, தேவ மகேஸ்வரனை—தத்துவ ஒருமை நோக்கில் காண்போர்க்கு மீண்டும் பிறவி இல்லை।
Maheshvara (Shiva) teaching within the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that liberation comes from seeing the Supreme as unmanifest and one—whether named Vishnu or Maheshvara—indicating a non-dual (ekībhāva) realization rather than a sectarian difference.
The verse points to a contemplative practice central to Pashupata-oriented teaching: meditating on the unmanifest Lord and cultivating ekībhāva (oneness-vision), which culminates in direct realization that ends saṃsāra.
It explicitly frames Shiva (Maheshvara) and Vishnu as ultimately one in essence; perceiving them with non-dual understanding is presented as the liberating insight.