Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
वदन्ति वेदविद्वांसः साक्षिणं प्रकृतेः परम् / भोक्तारमक्षरं शुद्धं सर्वत्र समवस्थितम्
vadanti vedavidvāṃsaḥ sākṣiṇaṃ prakṛteḥ param / bhoktāramakṣaraṃ śuddhaṃ sarvatra samavasthitam
ผู้รู้พระเวทประกาศว่า (อาตมัน) เป็นสักขี สูงสุดเหนือปรกฤติ เป็นผู้เสวยผล เป็นอักษรอันไม่เสื่อม เป็นผู้บริสุทธิ์ และสถิตเสมอภาคทั่วทุกแห่ง
Lord Kūrma (Vishnu) instructing the sages (context of Purva-bhāga philosophical teaching)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It defines the Supreme Self as the sākṣin (inner Witness) who is beyond Prakṛti, untouched and pure, yet present in all beings as the imperishable conscious experiencer.
The verse implies sākṣī-bhāva (witness-attitude): meditation that disidentifies from Prakṛti’s changing states and rests awareness in the pure, imperishable observer—an essential orientation for Yoga and related Pāśupata-style inner discipline.
By centering on the one imperishable Witness beyond Prakṛti, it supports the Purāṇa’s non-sectarian synthesis: the same supreme consciousness is taught across Śaiva and Vaiṣṇava idioms, pointing to one reality rather than rivalry.