Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
इति देवमनादिमेकमीशं गृहधर्मेण समर्चयेदजस्त्रम् / समतीत्य स सर्वभूतयोनिं प्रकृतिं याति परं न याति जन्म
iti devamanādimekamīśaṃ gṛhadharmeṇa samarcayedajastram / samatītya sa sarvabhūtayoniṃ prakṛtiṃ yāti paraṃ na yāti janma
இவ்வாறு இல்லறத் தர்மத்தினால் ஆதியற்ற ஒரே ஈசன்-தேவனை இடையறாது வழிபட வேண்டும். அவன் எல்லாப் பிறவிகளின் கருவான பிரகிருதியைத் தாண்டி பரம்பதத்தை அடைந்து, மீண்டும் பிறப்பை அடையான்.
Lord Kūrma (Vishnu as the Supreme Īśvara) instructing the sages (Ishvara Gita-style teaching continued in Upari-bhaga)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as the one, beginningless Īśvara beyond Prakṛti; realizing/attaining that Para ends rebirth.
The verse emphasizes uninterrupted worship (ajasra-samarcana) performed through one’s own varṇāśrama role—here, gṛhastha-dharma—culminating in guṇa/Prakṛti-transcendence, a core aim of Purāṇic Yoga and Pāśupata-oriented discipline.
By centering liberation on worship of the single Īśa beyond Prakṛti, it supports the Kurma Purana’s non-sectarian synthesis: the Supreme Lord is one, approached through devotion and dharma rather than rivalry of names/forms.