Yati-Āśrama: Bhikṣā-vidhi, Īśvara-dhyāna, and Prāyaścitta
Mahādeva as Non-dual Brahman
यस्मात् भवन्ति भूतानि यद् गत्वा नेह जायते / स तस्मादीश्वरो देवः परस्माद् यो ऽधितिष्ठति
yasmāt bhavanti bhūtāni yad gatvā neha jāyate / sa tasmādīśvaro devaḥ parasmād yo 'dhitiṣṭhati
พระองค์ผู้ซึ่งสรรพสัตว์ทั้งปวงบังเกิดจากพระองค์ และเมื่อเข้าถึงพระองค์แล้ว ย่อมไม่กลับมาเกิดที่นี่อีก—พระองค์นั้นคืออีศวร เทวะผู้ทรงอภิบาลอยู่เหนือแม้ปรัสมะอันสูงสุด
Lord Kurma (Vishnu) instructing the sages/Indradyumna in an Ishvara-Gita style teaching on the Supreme Lord
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as the origin of all beings and the final refuge whose attainment ends rebirth, portraying Īśvara as both the causal source and the transcendent goal beyond all conditioned existence.
The verse points to mokṣa-oriented Yoga: turning the mind toward Īśvara as the highest object of realization—attainment (gati) of the Lord that culminates in freedom from saṃsāra, consistent with Pāśupata-leaning devotion, contemplation, and surrender to the presiding Deity.
By centering on the one Īśvara who is the source and the transcendent presider, it supports the Kurma Purana’s synthetic stance: the supreme Lord can be approached through Shaiva or Vaishnava idioms without compromising the single, highest reality.