तस्माद् ब्रह्मा महादेवो विष्णुर्विश्वेश्वरः परः / एकस्यैव स्मृतास्तिस्त्रस्तनूः कार्यवशात् प्रभोः
tasmād brahmā mahādevo viṣṇurviśveśvaraḥ paraḥ / ekasyaiva smṛtāstistrastanūḥ kāryavaśāt prabhoḥ
అందువల్ల బ్రహ్మా, మహాదేవుడు (శివుడు), విష్ణువు—విశ్వేశ్వర పరమ ప్రభువు—ఒకే పరమేశ్వరుని మూడు తనువులుగా స్మరించబడతారు; సృష్టి-కార్యావసరానుసారం అవి ధరించబడతాయి।
Lord Kūrma (Viṣṇu) instructing the sages/Indradyumna-context on the unity of Īśvara
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents one supreme Prabhu/Īśvara as the single ultimate reality, while Brahmā, Viṣṇu, and Mahādeva are described as functional manifestations—implying unity at the highest level and diversity only in role-based expression.
This verse is doctrinal rather than procedural: it supports Īśvara-centered contemplation (Īśvara-dhyāna) by directing the meditator to see the one Lord behind multiple divine forms—an important foundation for Pāśupata/Īśvara-oriented Yoga taught elsewhere in the Kūrma tradition.
Śiva (Mahādeva) and Viṣṇu are not rival absolutes here; they are two of the three tanūḥ (forms) of the one Supreme Lord, differentiated by cosmic function rather than by ultimate essence.