Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
एका शक्तिः शिवैको ऽपि शक्तिमानुच्यते शिवः / शक्तयः शक्तिमन्तो ऽन्ये सर्वशक्तिसमुद्भवाः
ekā śaktiḥ śivaiko 'pi śaktimānucyate śivaḥ / śaktayaḥ śaktimanto 'nye sarvaśaktisamudbhavāḥ
Iisa ang Kapangyarihan (Śakti); at ang iisang Śiva ay tinatawag ding Taglay ng Kapangyarihan (Śaktimān). Lahat ng iba pang kapangyarihan at ang mga nagtataglay nito ay sumisibol mula sa kabuuan ng Kapangyarihang iyon.
Lord Kurma (Vishnu) teaching the Ishvara Gita discourse
Primary Rasa: shanta
Secondary Rasa: adbhuta
It presents the Supreme as a single ultimate Reality described through Śiva and His Śakti—one source from which all manifested powers and empowered beings arise, implying a unitary ground behind multiplicity.
The verse supports Ishvara-centric meditation in Pāśupata-oriented practice: contemplate the Lord as both Power (Śakti) and the Possessor of Power (Śaktimān), so the mind gathers from many forces into one supreme source.
Within the Kurma Purana’s synthesis, Vishnu (as Lord Kurma) teaches a Shaiva doctrine: Śiva is the supreme empowered Lord with one Śakti as the source of all energies—showing doctrinal unity rather than sectarian separation.