Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
प्रधानं पुरुषो माया माया चैवं प्रपद्यते / एका सर्वगतानन्ता केवला निष्कला शिवा
pradhānaṃ puruṣo māyā māyā caivaṃ prapadyate / ekā sarvagatānantā kevalā niṣkalā śivā
ปรธานะ ปุรุษะ และมายา—มายาถูกกล่าวไว้ดังนี้ แต่แท้จริงนางมีเพียงหนึ่งเดียว: แผ่ซ่านทั่ว, อนันต์, บริสุทธิ์เดี่ยว, ไร้ส่วนแบ่ง—ศิวา ความจริงสูงสุดอันเป็นมงคล।
Lord Kurma (Vishnu) teaching the Ishvara Gita in a Shaiva-Vaishnava synthesis
Primary Rasa: shanta
Secondary Rasa: adbhuta
It points beyond the dual categories of Pradhāna (Nature) and Puruṣa (conscious principle) to the One all-pervading, infinite, partless Reality—called Śivā—indicating the Supreme as indivisible and absolute.
The verse supports a Pāśupata-oriented contemplation: discerning Māyā, Prakṛti, and Puruṣa as categories of experience, then meditating on the niṣkala (attribute-free, partless) Śiva-tattva as the ultimate object of realization.
With Lord Kūrma (a form of Viṣṇu) teaching the supremacy of Śiva-tattva as the non-dual, partless Absolute, the text frames Śiva and Viṣṇu in a unified theological vision where the highest reality transcends sectarian division.