Prākṛta-pralaya, Pratisarga Doctrine, and the Ishvara-Samanvaya of Yoga and Devotion
किन्तु देवं महादेवं सर्वशक्तिं सनातनम् / आराधयेद् वै गिरिशं सगुणं वाथ निर्गुणम्
kintu devaṃ mahādevaṃ sarvaśaktiṃ sanātanam / ārādhayed vai giriśaṃ saguṇaṃ vātha nirguṇam
Nhưng quả thật nên thờ phụng Thần—Mahādeva, Đấng vĩnh hằng, kho tàng mọi năng lực—Giriśa (Śiva), hoặc như bậc saguṇa có phẩm tính, hoặc như bậc nirguṇa vượt ngoài phẩm tính.
Lord Kūrma (Vishnu) instructing the sages (Iśvara-gītā style Shaiva-Vaishnava synthesis)
Primary Rasa: shanta
Secondary Rasa: bhakti
It presents the Supreme as approachable in two valid modes: as saguṇa (with knowable attributes for devotion and meditation) and as nirguṇa (the attribute-less, transcendent reality), indicating a non-contradictory unity of personal and impersonal realization.
The verse supports a twofold contemplative discipline aligned with Purāṇic Yoga: upāsanā of a form (saguṇa dhyāna, mantra-japa, pūjā) and nirguṇa contemplation (inner absorption on the attributeless Brahman/Īśvara), both framed as legitimate approaches to Giriśa.
With Kūrma (a form of Viṣṇu) recommending worship of Śiva as the eternal all-powerful Lord, the text models Shaiva–Vaiṣṇava harmony: the one Supreme is honored through Śiva, without sectarian contradiction, in both saguṇa and nirguṇa theology.