Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
शक्तिशक्तिमतोर्भेदं वदन्ति परमार्थतः / अभेदं चानुपश्यन्ति योगिनस्तत्त्वचिन्तकाः
śaktiśaktimatorbhedaṃ vadanti paramārthataḥ / abhedaṃ cānupaśyanti yoginastattvacintakāḥ
Trong chân lý tối hậu, người ta nói có sự phân biệt giữa Śakti (Thần lực) và Śaktimat (Đấng mang Thần lực); nhưng các yogin—những bậc quán chiếu thực tại—cũng trực nhận sự bất nhị của hai điều ấy.
Lord Kūrma (Viṣṇu) teaching the Ishvara Gita to King Indradyumna (instructional discourse)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It frames ultimate reality as a single Īśvara-tattva where power (Śakti) and the possessor of power (Śaktimat) are inseparable in realization, even if conceptually distinguished for teaching.
The verse points to tattva-cintana (contemplation of reality) leading to direct anupaśyanti—yogic seeing—where apparent dualities like Śakti and Īśvara are known as one in samyag-darśana (right realization).
By teaching unity-in-truth through the Śakti–Śaktimat model, the Kurma Purana supports a synthetic theology in which sectarian forms (Śiva/Viṣṇu as Īśvara) are understood as non-different at the highest level.