Kurma Purana — Uttara Bhaga, Shloka 62
Īśvara-Gītā (continued): Twofold Yoga, Aṣṭāṅga Discipline, Pāśupata Meditation, and the Unity of Nārāyaṇa–Maheśvara
चिन्तयेत् परमात्मानं तन्मध्ये गगनं परम् / ओङ्करबोधितं तत्त्वं शाश्वतं शिवमच्युतम्
cintayet paramātmānaṃ tanmadhye gaganaṃ param / oṅkarabodhitaṃ tattvaṃ śāśvataṃ śivamacyutam
当观至上我（Paramātman）；于其中复观如虚空般的至上广大——纯净觉知之天。由圣音“Oṃ”所启示之真实，恒常不变，吉祥为湿婆，亦不堕为阿周陀（毗湿奴）。
Lord Kūrma (Viṣṇu) instructing King Indradyumna (Īśvara-gītā teaching context)
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
It presents the Paramātman as a vast, sky-like expanse of pure, transcendent consciousness, known through inner contemplation and recognized as the single eternal Reality (tattva).
It teaches dhyāna focused on the Paramātman and on the subtle ‘space’ (gagana) of awareness, with Oṃ as the revelatory mantra (praṇava) that discloses the tattva—an approach aligned with Kurma Purana’s Pāśupata-oriented contemplative discipline.
By naming the one tattva as both “Śiva” (auspicious, Śiva) and “Acyuta” (the Unfallen, Viṣṇu), it affirms a non-dual Shaiva–Vaishnava synthesis: one Supreme Reality expressed through both divine names.