Īśvara-gītā: Vibhūtis of the Supreme Lord and the Paśu–Paśupati Doctrine of Bondage and Release
शब्दः स्पर्शश्च रूपं च रसो गन्धस्तथैव च / त्रयोविंशतिरेतानि तत्त्वानि प्राकृतानि तु
śabdaḥ sparśaśca rūpaṃ ca raso gandhastathaiva ca / trayoviṃśatiretāni tattvāni prākṛtāni tu
เสียง สัมผัส รูป รส และกลิ่น—สิ่งเหล่านี้ก็เป็นตัตตวะด้วย ดังนี้ตัตตวะยี่สิบสามประการที่เกิดจากปรกฤติจึงได้กล่าวไว้
Sūta (narrator) reporting the Purāṇic teaching in a Sankhya-informed frame
Primary Rasa: shanta
Secondary Rasa: adbhuta
By classifying sound, touch, form, taste, and smell within the twenty‑three Prakṛti-born tattvas, the verse implies that the Self is distinct from these material categories and their sensory field.
The verse supports a Yogic method of viveka (discrimination): recognizing sensory objects (tanmātras) as Prakṛti-based helps the practitioner withdraw attachment (pratyāhāra) and steady awareness toward the inner witness.
Indirectly: by using a shared Sankhya-tattva framework accepted across Shaiva and Vaishnava traditions, it reflects the Kurma Purana’s integrative approach—one metaphysical analysis serving devotion and liberation across sectarian forms.