Kurma Purana — Purva Bhaga, Shloka 33
Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
प्रधानं पुरुषस्तत्त्वं महानात्मा त्वहङ्कृतिः / कालेनान्यानि तत्त्वानि समाविष्टानि योगिना
pradhānaṃ puruṣastattvaṃ mahānātmā tvahaṅkṛtiḥ / kālenānyāni tattvāni samāviṣṭāni yoginā
普拉达那（原初自然）与补鲁沙（觉知）为根本原理；由此生起摩诃（大原理、宇宙智），继而生起我慢（“我”之感）。随时间之次第，其余诸真理（tattva）亦被牵引回归而融入——由通晓归摄之道的瑜伽行者所成。
Lord Kurma (Vishnu) teaching Indradyumna (Ishvara Gita context)
Primary Rasa: shanta
Secondary Rasa: adbhuta
FAQs
It frames reality through tattvas—Pradhāna and Puruṣa as primary—and implies that the realized yogin can witness and effect the reabsorption of derived principles, pointing to a transcendent consciousness beyond Mahat and Ahaṅkāra.
The verse emphasizes laya (reabsorption) through yogic realization: understanding the hierarchy of tattvas and, by disciplined Yoga, allowing the mind’s identifications (ahaṅkāra and its evolutes) to merge back through the power of Kāla into their source.
By teaching a shared yogic-cosmological framework (tattvas, Kāla, laya) within the Ishvara Gita spoken by Vishnu as Kurma, it supports the Purana’s synthesis: the same Supreme Ishvara—revered as Shiva in Pashupata idiom and as Vishnu in Vaishnava idiom—governs creation and dissolution.