Know that the soul is of a pure and subtle nature,
unaffected by external or internal object; it is invisible, but manifests
itself as Purusha, Prakriti, Mahaeshwara and Time.
Through the supreme soul (Paramatman) this universe is produced
and annihilated; for it is the cause of Maya which delusively displays an
endless variety of apparently exiting forms.
But the supreme soul itself neither creates nor is created;
it is neither earth nor sea; fire nor air; nor hearing, touch, sight, smell nor
taste; it has neither feet, nor hands, nor other organs; it neither acts nor
suffers, for it is neither Purusha nor Prakriti, nor Maya: for, as the mind is
distinct from the thoughts which arise in it, so is the supreme soul distinct
from the illusive appearances which it generates; and as the shadow in water is
separate from its object, so is the soul of each created being from the
illusion which it contemplates; because, when released from liability of
transmigration, the liberated soul become identified with that sole immutable,
incorporeal, ineffably happy and supreme spirit.
Ishwara Gita is found in the Kurma Purana – Shiva teaches
about the Supreme Soul to Santakumara and other Rishis.