Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
बहुरूपा सुरूपा च विरूपा रूपवर्जिता / भक्तार्तिशमनी भव्या भवभावविनाशनी
bahurūpā surūpā ca virūpā rūpavarjitā / bhaktārtiśamanī bhavyā bhavabhāvavināśanī
พระองค์ทรงมีรูปนานาประการและทรงรูปอันงดงามยิ่ง แม้ปรากฏดุจไร้รูปก็ทรงเหนือรูปทั้งปวง พระองค์ทรงระงับความทุกข์ของภักตะ ทรงเป็นมงคลและงามสง่า และทรงทำลายภาวะที่ผูกสัตว์ไว้กับภพโลก
Lord Kurma (Vishnu as the Supreme Ishvara) — praised in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as simultaneously manifesting in countless forms (saguṇa) and yet transcending all form (nirguṇa), indicating that the ultimate reality is not limited by appearances but can be approached through them.
The verse points to inner transformation central to Pāśupata-oriented discipline: by devotion and contemplation on Ishvara beyond form, the practitioner uproots the bhāva (conditioning) that generates bhava (samsaric becoming), which is the yogic aim of dis-identification from worldly causality.
By describing one Ishvara who is both with-form and beyond-form, it supports the Kurma Purana’s synthetic theology where sectarian names differ but the supreme reality they indicate is one.