Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
कर्मण्यस्य भवेद् दोषः पुण्यापुण्यमिति स्थितिः / तद्वशादेव सर्वेषां सर्वदेहसमुद्भवः
karmaṇyasya bhaved doṣaḥ puṇyāpuṇyamiti sthitiḥ / tadvaśādeva sarveṣāṃ sarvadehasamudbhavaḥ
ในกรรมของผู้มีร่างกายนี้ย่อมเกิดภาวะที่เรียกว่า ‘บุญ’ และ ‘บาป’; และด้วยอำนาจของกรรมนั้นเอง การเกิดขึ้นแห่งกายทั้งปวงของสรรพสัตว์ทั้งหลายจึงบังเกิด
Lord Kūrma (Viṣṇu) instructing King Indradyumna (contextual teaching on karma and embodiment)
Primary Rasa: shanta
Secondary Rasa: bhayanaka
It implies the Self is not the body: bodies arise due to karma (puṇya/apuṇya), so embodiment is a karmic condition superimposed on the conscious principle rather than the true identity of the Ātman.
This verse frames the need for Yoga as karma-purification: by disciplining action (dharma), reducing doṣa (binding impurity), and cultivating sattva through devotion and contemplation—later systematized in the Kurma Purana’s yoga teachings (including Pāśupata-oriented restraints and inner worship).
By focusing on karma as the universal law governing embodiment, it supports the Purana’s synthesis: whether approached through Vaiṣṇava devotion (Lord Kūrma) or Śaiva disciplines (Pāśupata purification), liberation requires transcending puṇya/apuṇya and their bodily consequences.