Kurma Purana — Uttara Bhaga, Shloka 3
Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
गुह्याद् गुह्यतमं साक्षाद् गोपनीयं प्रयत्नतः / वक्ष्ये भक्तिमतामद्य युष्माकं ब्रह्मवादिनाम्
guhyād guhyatamaṃ sākṣād gopanīyaṃ prayatnataḥ / vakṣye bhaktimatāmadya yuṣmākaṃ brahmavādinām
如今我将向你们——通达梵（Brahman）之理者与具信爱（bhakti）者——宣说此教：比秘密更为幽秘、直证的真理，须以殷勤之力谨慎守护。
Lord Kurma (Vishnu) speaking to the sages (brahmavadins), introducing the Ishvara Gita teaching
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
By calling the teaching “sākṣāt” (direct), the verse points to Atman/Brahman as something to be immediately realized—not merely inferred—through inner realization supported by devotion and right instruction.
This verse functions as a preface: it frames the coming Yoga-shastra as a guarded, initiatory instruction (gopanīyam) meant for qualified devotees and Brahman-seekers—typical of Pashupata-oriented discipline where practice is transmitted carefully and lived as sādhanā rather than discussed casually.
While not naming Shiva explicitly, the Kurma Purana’s Ishvara Gita setting is known for harmonizing devotion and Brahman-knowledge across sectarian lines; the “most secret” teaching is presented as universal Ishvara-tattva guidance rather than a narrow, exclusive doctrine.