Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सेयं करोति सकलं तस्याः कार्यमिदं जगत् / न कार्यं नापि करणमीश्वरस्येति सूरयः
seyaṃ karoti sakalaṃ tasyāḥ kāryamidaṃ jagat / na kāryaṃ nāpi karaṇamīśvarasyeti sūrayaḥ
Siya—ang Banal na Kapangyarihan—ang gumaganap ng lahat; ang buong sansinukob na ito ay bunga niya. Ipinahahayag ng mga pantas na ang Īśvara ay walang gawaing dapat tapusin, ni anumang kasangkapan upang gawin iyon.
Lord Kurma (Vishnu) teaching in the Ishvara Gita
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents Īśvara as intrinsically actionless and without instruments, implying a transcendent Self beyond doership, while cosmic activity belongs to Śakti and appears as the universe.
The verse supports Pāśupata-oriented contemplation on non-doership (akartṛtva): meditation discriminates between the actionless Lord and the workings of Śakti, stabilizing the yogin in witness-consciousness and devotion to Īśvara.
By speaking of a single Īśvara who is beyond action while Śakti manifests the cosmos, it aligns with the Kurma Purana’s non-sectarian synthesis: Shiva-Vishnu are understood through one Lordhood (Īśvaratva) with one divine power.