Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
भूतान्तरात्मा कूटस्था महापुरुषसंज्ञिता / जन्ममृत्युजरातीता सर्वशक्तिसमन्विता
bhūtāntarātmā kūṭasthā mahāpuruṣasaṃjñitā / janmamṛtyujarātītā sarvaśaktisamanvitā
นางคืออาตมันภายในของสรรพสัตว์ เป็นกูฏัสถะ—ฐานอันไม่แปรผัน เป็นที่รู้จักว่า ‘มหาปุรุษะ’ พ้นจากเกิด ตาย และชรา และทรงพร้อมด้วยศักติทั้งปวง
Lord Kūrma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines the Supreme as the inner Self of all beings (bhūtāntarātmā), yet changeless and unmoved (kūṭasthā), indicating an immanent presence that remains transcendent to all change.
The verse supports contemplative Yoga that meditates on the indwelling Self as immutable and deathless—an Ishvara-centered absorption where the yogin steadies awareness on the kūṭastha reality beyond bodily conditions like birth, death, and aging.
By describing one Supreme principle as Mahāpuruṣa and as the source endowed with all śaktis, it aligns Shaiva (Śakti/Iśvara emphasis, Pāśupata vocabulary) and Vaishnava (Mahāpuruṣa/Nārāyaṇa theology) viewpoints into a single non-contradictory divinity.