Kurma Purana — Uttara Bhaga, Shloka 15
Īśvara-gītā: The Supreme Lord as Brahman, the Source of Creation, and the Inner Self
या सा शक्तिः प्रकृतौ लीनरूपा वेदेषूक्ता कारणं ब्रह्मयोनिः / तस्या एकः परमेष्ठी परस्ता- न्महेश्वरः पुरुषः सत्यरूपः
yā sā śaktiḥ prakṛtau līnarūpā vedeṣūktā kāraṇaṃ brahmayoniḥ / tasyā ekaḥ parameṣṭhī parastā- nmaheśvaraḥ puruṣaḥ satyarūpaḥ
那股神圣之力潜伏而融入于普拉克里蒂（Prakṛti）之中——《吠陀》宣说其为因、为梵天（Brahmā）之胎藏——由此唯有一位超越万有的至上主：大自在天（Maheśvara），超越的普鲁沙（Puruṣa），其本性即是真实（真理）。
Lord Kūrma (Vishnu) teaching the Ishvara-Gita doctrine to the sages (in the Indradyumna narrative frame)
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
It distinguishes the latent causal Power within Prakṛti from the One transcendent Puruṣa—Maheśvara—whose essence is Satya (Truth), indicating the Supreme Self as beyond material causality.
The verse sets the metaphysical basis for Pāśupata-style contemplation: meditate on Īśvara (Maheśvara) as the truth-natured Puruṣa beyond Prakṛti, using Vedic insight to discriminate the transcendent Lord from the guṇa-bound causal matrix.
Within the Ishvara-Gita framework spoken by Lord Kūrma, the Supreme is affirmed as Maheśvara, reflecting the Kurma Purana’s non-sectarian synthesis where Vishnu teaches the supremacy of Īśvara (Śiva) as the transcendent Puruṣa.