Iśvara on Māyā, the Unmanifest, and the Viśvarūpa of the One Supreme
अहं तत् परमं ब्रह्म परमात्मा सनातनः / अकारणं द्विजाः प्रोक्तो न दोषो ह्यात्मनस्तथा
ahaṃ tat paramaṃ brahma paramātmā sanātanaḥ / akāraṇaṃ dvijāḥ prokto na doṣo hyātmanastathā
เรานี่เองคือพรหมสูงสุด เป็นปรมาตมันอันนิรันดร์ โอทวิชะทั้งหลาย เราถูกประกาศว่าไร้เหตุปัจจัย ดังนั้นอาตมันย่อมไม่มีโทษเลย
Lord Kūrma (Viṣṇu) teaching the sages (dvijas) within the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: adbhuta
It identifies the Supreme as Brahman/Paramātman who is eternal and causeless; therefore the Self is intrinsically stainless—defects belong to conditioned prakṛti and mistaken identification, not to ātman.
The verse supports Ishvara Gita contemplation: meditate on the causeless, eternal Paramātman as one’s true Self, cultivating viveka (discrimination) and vairāgya (dispassion) to drop doership and dissolve karmic attribution—foundational to the Kurma Purana’s Pāśupata-oriented inner discipline.
By presenting the Supreme as the one causeless Paramātman (beyond sectarian form), it aligns with the Kurma Purana’s Shaiva–Vaishnava synthesis: the ultimate Lord taught here transcends names and is understood as the same Supreme reality revered as both Śiva and Viṣṇu.