Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
अचिन्त्या केवलानन्त्या शिवात्मा परमात्मिका / अनादिरव्यया शुद्धा देवात्मा सर्वगाचला
acintyā kevalānantyā śivātmā paramātmikā / anādiravyayā śuddhā devātmā sarvagācalā
Siya’y di-maaaring maunawaan—ganap at walang hanggan; ang Sarili niya ay si Śiva, at ang diwa niya’y ang Paramātman. Walang pasimula, di-nasisira, at dalisay; may likas na pagka-Diyos—sumasaklaw sa lahat at nananatiling di-nakikilos.
Lord Kūrma (Vishnu) teaching King Indradyumna (Ishvara Gita discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It describes the Supreme as acintyā (beyond thought), kevalā (non-dual), anantā (infinite), and as Paramātman itself—beginningless, imperishable, and perfectly pure—indicating a transcendent, all-pervading consciousness that is also unshaken (acalā).
The verse supports Pāśupata-style contemplation on the Lord as the steady, all-pervading, beginningless Self—encouraging nirvikalpa-like absorption (fixing the mind on the unmoving acalā reality) and jñāna-yoga discernment of the imperishable avyayā principle beyond conceptual thought (acintyā).
Within the Ishvara Gita frame spoken by Lord Kūrma, the Supreme is named through Śiva-language (śivātmā) while taught by Vishnu—presenting a synthesis where Śiva signifies the highest Paramātman rather than a sectarian divide.