You are the material out of which everything materialize the world, you are the tiniest among the tiny and the most magnified among the large sized.'
You are the only one O Rudra! You create the universe, you also protect the whole universe having the form of the world and in the end it devolves unto you who have surrendered unto your shelter. Salutations unto you.
You are express by the term omkara, the seed of emancipation, you are the permanent root of all the visible world and hidden. The sages who have eliminated their demerits visualize you who is truth verily and the sage dwell in you, you are self efflugent.
In whom all this multiplicity appears, who is decayless, pure, and uniform something indeterminable; you are that form in which everything reflects truly.
Ishwara Gita is found in the Kurma Purana – Shiva teaches about the Supreme Soul to Santakumara and other Rishis.