Īśvara-gītā (Adhyāya 2) — Ātma-svarūpa, Māyā, and the Unity of Sāṅkhya–Yoga
सर्वकामः सर्वरसः सर्वगन्धो ऽजरो ऽमरः / सर्वतः पाणिपादो ऽहमन्तर्यामी सनातनः
sarvakāmaḥ sarvarasaḥ sarvagandho 'jaro 'maraḥ / sarvataḥ pāṇipādo 'hamantaryāmī sanātanaḥ
我成就一切欲愿,是诸味之精髓,是万香之中之香;我不朽不死。手足遍在,我是永恒的内在主宰(Antaryāmin),安住于一切众生之中。
Lord Kurma (Vishnu) teaching Ishvara Gita to King Indradyumna
Primary Rasa: adbhuta
Secondary Rasa: shanta
It presents the Supreme as both immanent and transcendent: the indwelling Antaryamin within all beings, yet also deathless and undecaying—thus the inner Self that pervades and governs everything.
The verse supports Antaryamin-upasana (meditation on the Inner Ruler): contemplating the Lord as present in all bodies and senses, which steadies the mind for yogic concentration and devotion central to the Kurma Purana’s Ishvara Gita ethos.
By describing one eternal Antaryamin with universal powers, it aligns with the Purana’s synthesis: sectarian forms differ, but the inner, all-pervading Ishvara is one—supporting a non-dual, Shaiva-Vaishnava reconciliatory reading.