Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सांख्यानां परमं सांख्यं ब्रह्मविज्ञानमुत्तमम् / संसारार्णवमग्नानां जन्तूनामेकमोचनम्
sāṃkhyānāṃ paramaṃ sāṃkhyaṃ brahmavijñānamuttamam / saṃsārārṇavamagnānāṃ jantūnāmekamocanam
ในบรรดาสางขยะทั้งหลาย สางขยะอันสูงสุดคือพรหมวิชญาณ อันเป็นญาณประเสริฐยิ่ง; สำหรับสรรพสัตว์ที่จมอยู่ในมหาสมุทรแห่งสังสารวัฏ นั่นแลคือทางหลุดพ้นเพียงหนึ่งเดียว
Lord Kūrma (Vishnu) instructing King Indradyumna in the Ishvara Gita
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the highest discriminative wisdom (true Sāṃkhya) with Brahma-vijñāna—direct realization of Brahman/Atman—implying that liberation comes through insight into the one supreme Reality rather than mere analysis of categories.
The verse points to Brahma-vidyā as the liberating core; in the Ishvara Gita context this is pursued through disciplined Yoga—detachment from saṃsāra, contemplative discrimination (viveka), and God-centered practice aligned with Pāśupata-oriented spiritual discipline.
Though not naming them explicitly, it reflects the Kurma Purana’s synthetic stance: the liberating Brahma-vidyā taught by Lord Kūrma is the same supreme truth upheld across Shaiva and Vaishnava streams, emphasizing one moksha-giving Reality beyond sectarian difference.