Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
सर्गप्रलयनिर्मुक्ता सृष्टिस्थित्यन्तधर्मिणी / ब्रह्मगर्भा चतुर्विशा पद्मनाभाच्युतात्मिका
sargapralayanirmuktā sṛṣṭisthityantadharmiṇī / brahmagarbhā caturviśā padmanābhācyutātmikā
Nàng không bị chạm bởi sáng tạo và hoại diệt, nhưng vẫn mang công năng tạo tác, an trụ và thu nhiếp. Nàng là thai tạng của Brahmā; là nguyên lý hai mươi bốn; là Padmanābhā—Đấng rốn sen—và tự thể nàng chính là Acyuta, Đấng Bất Hoại.
Lord Kurma (Vishnu), teaching within the Ishvara Gita discourse
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as transcendent—unaffected by cosmic cycles—yet immanent as the power that governs creation, preservation, and dissolution, indicating a non-dual ground behind all functions.
The verse supports tattva-viveka (discernment of principles): meditation on the Lord as beyond sarga–pralaya while also present as the operative order of sṛṣṭi–sthiti–laya, a contemplative frame used in Pāśupata-oriented Ishvara Gita teaching.
By describing one Supreme who is both beyond the cosmos and the inner essence of divine names like Padmanābha and Acyuta, it aligns with the Kurma Purana’s synthesis where sectarian forms point to a single Ishvara.