Īśvara-gītā: Bhakti as the Supreme Means; the Three Śaktis; Non-compelled Lordship
अहं हि सर्वहविषां भोक्ता चैव फलप्रदः / सर्वदेवतनुर्भूत्वा सर्वात्मा सर्वसंस्थितः
ahaṃ hi sarvahaviṣāṃ bhoktā caiva phalapradaḥ / sarvadevatanurbhūtvā sarvātmā sarvasaṃsthitaḥ
唯我独为一切供献之享受者,亦为其果报之赐予者。化作诸神之身,我为一切众生之我(真我),并安立于万有之中。
Lord Kurma (Vishnu as the Supreme Ishvara)
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme as sarvātmā—the inner Self of all beings—present in and established within everything, not limited to a single deity-form.
The verse supports īśvara-cintana (contemplation of the Lord as the indwelling Self) and ekatva-bhāvanā (non-dual contemplation), which underpin the Kurma Purana’s yoga-oriented devotion where inner realization complements ritual.
By declaring the Supreme as the very body of all deities and the Self in all, it frames sectarian forms—whether Shiva or Vishnu—as expressions of one Ishvara, aligning with the Purana’s Shaiva-Vaishnava synthesis.