Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
न पाणिपादौ नो पायुर्न चोपस्थं द्विजोत्तमाः / न कर्ता न च भोक्ता वा न च प्रकृतिपूरुषौ / न माया नैव च प्राश्चैतन्यं परमार्थतः
na pāṇipādau no pāyurna copasthaṃ dvijottamāḥ / na kartā na ca bhoktā vā na ca prakṛtipūruṣau / na māyā naiva ca prāścaitanyaṃ paramārthataḥ
ஓ இருமுறைப் பிறந்தவர்களில் சிறந்தோரே! பரமார்த்தத்தில் அவருக்கு கை-கால்கள் இல்லை; பாயுவும் இல்லை; உபஸ்தமும் இல்லை. அவர் கர்த்தாவுமல்ல, போக்தாவுமல்ல; பிரக்ருதி-புருஷ இருமையும் அல்ல. அவர் மாயையுமல்ல; ஆதியெனப்படும் (ப்ராக்) சைதன்யமுமல்ல—இதுவே பரம உண்மை.
Lord Kurma (Vishnu) teaching the sages (Ishvara Gita discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines the Supreme as free from bodily parts and functions, and beyond agency and enjoyership; ultimately it transcends even the conceptual pair of Prakṛti–Puruṣa and the category of Māyā, pointing to an absolute, non-dual Reality.
The verse supports negation-based contemplation (neti-neti) used in meditative absorption: the practitioner withdraws identification from body, senses, and egoic agency, stabilizing awareness in the paramārtha (ultimate) standpoint central to Ishvara Gita-oriented discipline.
By teaching a single transcendent Reality beyond all dualities and attributes, the verse aligns with the Kurma Purana’s synthesis: Shiva and Vishnu are approached as unified in the highest truth, with sectarian forms serving as gateways to the same non-dual Supreme.