The text, states Ludo Rocher, is the most interesting of all the Puranas in its discussion of religious ideas, because while it is a Vaishnavism text, Vishnu does not dominate the text. Instead, the text covers and expresses reverence for Vishnu, Shiva and Shakti with equal enthusiasm. The Kurma Purana, like other Puranas, includes legends, mythology, geography, Tirtha (pilgrimage), theology and a philosophical Gita. The notable aspect of its Gita, also called the Ishvaragita, is that it is Shiva who presents ideas similar to those found in the Bhagavad Gita.