Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
तस्मादात्माक्षरः शुद्धो नित्यः सर्वगतो ऽव्ययः / उपासितव्यो मन्तव्यः श्रोतव्यश्च मुमुक्षुभिः
tasmādātmākṣaraḥ śuddho nityaḥ sarvagato 'vyayaḥ / upāsitavyo mantavyaḥ śrotavyaśca mumukṣubhiḥ
కాబట్టి ఆత్మ—అక్షరుడు, శుద్ధుడు, నిత్యుడు, సర్వగతుడు, అవ్యయుడు—ముముక్షువులు ఉపాసించవలెను, మననం చేయవలెను, శ్రవణం చేయవలెను।
Lord Kūrma (Vishnu) instructing the sages (Ishvara-style teaching on Ātman and mokṣa)
Primary Rasa: shanta
Secondary Rasa: vira
It defines the Self as akṣara—imperishable—characterized by purity, eternality, all-pervasiveness, and freedom from decay, indicating an unchanging reality beyond bodily and mental change.
It points to a jñāna-oriented discipline: hearing sacred teaching (śravaṇa), reflective inquiry (manana), and sustained devotional contemplation (upāsanā), a practical triad used to stabilize realization for the mumukṣu.
By centering on the imperishable Ātman as the object of upāsanā and knowledge, it aligns with the Purāṇic synthesis where sectarian forms (Śiva/Vişṇu) converge in the one, all-pervading, undecaying Reality.