Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
एको देवः सर्वभूतेषु गूढः सर्वव्यापी सर्वभूतान्तरात्मा / तमेवैकं ये ऽनुपश्यन्ति धीरास् तेषां शान्तिः शाश्वती नेतरेषाम्
eko devaḥ sarvabhūteṣu gūḍhaḥ sarvavyāpī sarvabhūtāntarātmā / tamevaikaṃ ye 'nupaśyanti dhīrās teṣāṃ śāntiḥ śāśvatī netareṣām
ஒரே தேவன் எல்லா உயிர்களிலும் மறைந்திருக்கிறான்—எங்கும் நிறைந்தவன், அனைத்துயிர்களின் உள்ளாத்மா. அந்த ஒருவனையே நேரில் காணும் திடமுடையோர்க்கே நித்திய சாந்தி; பிறர்க்கல்ல.
Lord Kurma (Vishnu) teaching the Ishvara Gita to King Indradyumna and sages
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches that the Supreme Lord is the Antaryāmin—subtly hidden within every being as the inner Self—yet also all-pervading; realization comes through direct inner seeing, not mere external worship or argument.
The verse points to inward contemplation (anupaśyanti)—a meditative, discriminative seeing aligned with Pāśupata-style discipline: steadiness of mind (dhīra), withdrawal from sensory fixation, and sustained insight into the indwelling Lord.
By emphasizing a single all-pervading Ishvara as the inner Self of all, it supports the Kurma Purana’s synthetic theology where sectarian difference yields to one Supreme Reality (Ishvara) accessible through yogic realization.