Madhu–Kaiṭabha, Nārāyaṇa’s Yoga-Nidrā, Rudra’s Manifestation, and the Aṣṭamūrti–Trimūrti Teaching
त्वमक्षरं परं ज्योतिस्त्वं कालः परमेश्वरः / त्वमेव पुरुषो ऽनन्तः प्रधानं प्रकृतिस्तथा
tvamakṣaraṃ paraṃ jyotistvaṃ kālaḥ parameśvaraḥ / tvameva puruṣo 'nantaḥ pradhānaṃ prakṛtistathā
พระองค์คืออักษรอันไม่เสื่อมและแสงสูงสุด; พระองค์คือกาลเวลา โอ้ปรเมศวร พระองค์เท่านั้นคือปุรุษะอันไร้ที่สุด และคือประธาน—ปรกฤติด้วย.
A devotee/sage addressing the Supreme Lord in the Īśvara-gītā discourse (praise directed to the Lord identified with both Śiva and Viṣṇu)
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as Akṣara (imperishable Brahman) and as the supreme Light, while also affirming that the same Lord transcends and includes both consciousness (Puruṣa) and the primordial matrix (Pradhāna/Prakṛti).
The verse supports Īśvara-centered contemplation: meditating on the Lord as the inner Light (jyotis) and as the ruler of Time (kāla) cultivates steadiness and detachment—key orientations in the Kurma Purana’s Pāśupata-leaning devotional Yoga framework.
By naming the Supreme as Parameśvara and attributing to Him both Sāṅkhya categories (Puruṣa and Prakṛti), it reflects the Kurma Purana’s non-sectarian stance: one Lord, praised in Śaiva and Vaiṣṇava idioms, is the source and substance of all.