Devī-tattva, Śakti–Śaktimān doctrine, Kāla–Māyā cosmology, and Māheśvara Yoga instruction
भोग्या विश्वेश्वरी देवी महेश्वरपतिव्रता / प्रोच्यते भगवान् भोक्ता कपर्दे नीललोहितः
bhogyā viśveśvarī devī maheśvarapativratā / procyate bhagavān bhoktā kaparde nīlalohitaḥ
女神——毗湿维湿瓦丽(Viśveśvarī),以大自在天(Maheśvara)为夫主而守贞奉爱——被宣称为“所享受者”(bhogyā);而世尊——披发结髻者(Kapardin)、青赤相的尼罗罗希多(Nīlalohita)——被宣称为“能享受者”(bhoktā)。
Lord Kurma (Vishnu) instructing Indradyumna within the Ishvara Gita section
Primary Rasa: shringara
Secondary Rasa: shanta
It distinguishes the conscious ‘enjoyer’ (bhoktā)—identified with the Lord (Śiva as Īśvara)—from the ‘enjoyed’ field (bhogyā), pointing to Atman/Īśvara as the witnessing, experiencing principle rather than the experienced object.
The verse supports Pāśupata-style discrimination (viveka): meditation on Īśvara as the bhoktā (pure consciousness) while regarding the manifest śakti/prakṛti as bhogyā, aiding detachment and God-centered contemplation in the Ishvara Gita framework.
Within the Kurma Purana’s Ishvara Gita setting, Vishnu (as Kurma) teaches Śaiva metaphysics by naming Śiva as the supreme bhoktā, reflecting the text’s non-sectarian synthesis where Shiva and Vishnu are presented as harmonized expressions of the one Īśvara.