Kurma Purana — Uttara Bhaga, Shloka 19
Kapālamocana: The Cutting of Brahmā’s Fifth Head, Śiva’s Kāpālika Vow, and Purification in Vārāṇasī
इतिरिते ऽथ भगवान् प्रणवात्मा सनातनः / अमूर्तो मूर्तिमान् भूत्वा वचः प्राह पितामहम्
itirite 'tha bhagavān praṇavātmā sanātanaḥ / amūrto mūrtimān bhūtvā vacaḥ prāha pitāmaham
言毕，具福德之主——以圣音“唵”(Oṁ)为自性、恒常不变者——虽无形而现形，遂对毗多摩诃（Pitāmaha，梵天 Brahmā）宣说。
Narrator (Purāṇic narrator describing the Lord’s action); the verse sets up the Lord (Vishnu/Kūrma) speaking to Brahmā.
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
It presents the Supreme as praṇavātmā (identical with Oṁ) and amūrta (formless), yet capable of assuming mūrti (form) for revelation—linking nirguṇa transcendence with saguṇa accessibility.
By calling the Lord “praṇavātmā,” the verse points to praṇava-upāsanā—contemplation and japa of Oṁ—as a direct meditative gateway to the Supreme, consistent with Purāṇic yoga that unites mantra, devotion, and inner realization.
While not naming Śiva explicitly, it uses a theology central to Kūrma Purāṇa’s synthesis: the one formless Absolute manifests in form to teach and guide—an idea applied in the text to harmonize Vaiṣṇava and Śaiva understandings of the same Supreme reality.