Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
शङ्खचक्रधरं काम्यं त्रिनेत्रं कृत्तिवाससम् / अण्डस्थं चाण्डबाह्यस्थं बाह्यमाभ्यन्तरं परम्
śaṅkhacakradharaṃ kāmyaṃ trinetraṃ kṛttivāsasam / aṇḍasthaṃ cāṇḍabāhyasthaṃ bāhyamābhyantaraṃ param
وہ مطلوب پروردگار شَنگھ اور چکر دھارن کرنے والا، سہ چشم اور کِرتّی واس (چمڑے کا لباس) ہے؛ کائناتی انڈے کے اندر بھی اور اس سے ماورا بھی—باہر ظاہر اور اندر باطن میں بسنے والا، برتر ہے۔
Lord Kurma (Vishnu) teaching in the Ishvara Gita context
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as both transcendent (param, beyond the brahmāṇḍa) and immanent (ābhyantara, within all beings), showing Atman/Ishvara as simultaneously inner ruler and cosmic ground.
The verse implies upāsanā/dhyāna: meditating on Ishvara with integrated iconography (Śaṅkha-Cakra and Trinetra-Kṛttivāsas) while realizing His presence both within the cosmos and beyond it—an Ishvara-centered contemplative method aligned with Pashupata-oriented devotion and knowledge.
By attributing Vishnu’s emblems (conch and discus) and Shiva’s marks (three eyes, skin-garment) to one Supreme, it teaches a non-sectarian synthesis: Shiva and Vishnu are modes/signs of the one Ishvara.