Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
यदा सर्वाणि बूतानि स्वात्मन्येवाभिपश्यति / सर्वभूतेषु चात्मानं ब्रह्म संपद्यते तदा
yadā sarvāṇi būtāni svātmanyevābhipaśyati / sarvabhūteṣu cātmānaṃ brahma saṃpadyate tadā
సాధకుడు సమస్త భూతాలను తన స్వాత్మలోనే దర్శించి, సమస్త భూతాలలోనూ ఆత్మను దర్శించినప్పుడు, అప్పుడు అతడు బ్రహ్మాన్ని పొందుతాడు।
Lord Kurma (Vishnu) teaching the Ishvara Gita
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines realization as a twofold non-dual vision: all beings are known as appearances within one’s own Atman, and that same Atman is recognized as present in every being—this recognition is said to be attainment of Brahman.
The verse points to yogic realization (ātma-sākṣātkāra) through sustained contemplation and inner seeing (abhipaśyati): meditative absorption where separative perception falls away and the practitioner abides in a unified awareness consistent with the Ishvara Gita’s yogic discipline.
Rather than arguing sectarian difference, it presents the highest truth as Brahman/Atman-realization—supporting the Kurma Purana’s synthetic stance where the supreme is approached through integrated yogic knowledge, compatible with both Shaiva (Pashupata) and Vaishnava devotion.