Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
तथोक्तो ऽसौ द्विधा स्त्रीत्वं पुरुषत्वमथाकरोत् / बिभेद पुरुषत्वं च दशधा चैकधा पुनः
tathokto 'sau dvidhā strītvaṃ puruṣatvamathākarot / bibheda puruṣatvaṃ ca daśadhā caikadhā punaḥ
ครั้นได้รับบัญชาเช่นนั้น พระองค์ทรงทำให้เป็นสองภาวะคือความเป็นสตรีและความเป็นบุรุษ แล้วทรงแยกภาวะบุรุษออกเป็นสิบส่วน และยังทรงรวมกลับเป็นหนึ่ง (เอกภาพ) อีกครั้ง
Lord Kurma (Vishnu) speaking within the Ishvara Gita discourse
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme Lord as the conscious cause who, while remaining one, manifests creation through differentiation—implying a unitary Self behind apparent plurality.
No specific technique is prescribed in this verse; it supports Yogic contemplation by framing creation as a transformation of principles (tattvas), aiding discernment (viveka) between the One reality and its differentiated expressions.
By attributing cosmic differentiation to the single Ishvara speaking as Lord Kurma, the verse aligns with the Kurma Purana’s non-sectarian stance: one Supreme Lord functions as the creator principle revered in both Shaiva and Vaishnava readings.