Īśvara-gītā: Brahman as All-Pervading—Kāla, Prakṛti–Puruṣa, Tattva-Evolution, and Mokṣa
आद्यो विकारः प्रकृतेर्महानात्मेति कथ्यते / विज्ञानशक्तिर्विज्ञाता ह्यहङ्कारस्तदुत्थितः
ādyo vikāraḥ prakṛtermahānātmeti kathyate / vijñānaśaktirvijñātā hyahaṅkārastadutthitaḥ
پرکرتی کی پہلی تبدیلی ‘مہان’ (مہان آتما) کہلاتی ہے۔ وہی تمیز کی قوت اور جاننے والا اصول ہے؛ اسی سے اہنکار پیدا ہوتا ہے۔
Lord Kūrma (Vishnu) instructing on tattva-vicāra in a Sāṅkhya-Yoga framework
Primary Rasa: shanta
Secondary Rasa: adbhuta
Here ‘Ātman’ is used as a name for Mahat—the first evolute of Prakṛti—described as the discerning, knowing principle; it is not yet the transcendent Puruṣa, but the cosmic intelligence that enables cognition.
The verse points to vijñāna (discriminative knowledge) as foundational: Yoga begins by discerning Mahat (buddhi) and tracing the rise of ahaṅkāra, so the practitioner can dis-identify from the ‘I’-sense and stabilize clarity (viveka) in meditation.
By teaching a shared Sāṅkhya-Yoga ontology (Mahat → ahaṅkāra) as divine instruction, the Purāṇa frames both Vaiṣṇava and Śaiva paths as compatible in method—knowledge of tattvas and ego-transcendence—supporting its non-sectarian synthesis.