Kurma, the second incarnation of Vishnu came about at a time when the devas (gods) and asuras (demons) were constantly fighting. At one point, the asuras became very powerful and Vishnu advised the devas to churn the ocean so that amrita, the nectar of immortality would rise to the surface. The mountain Mandara was used to churn the ocean and Vishnu incarnated as the tortoise, Kurma, using his hard shell as a base to support the mountain.

Sukadev Goswami continued: In Hiranmaya-varsa, the Supreme Lord, Visnu, lives in the form of a tortoise [kurma-sarira]. This most dear and beautiful form is always worshiped there in devotional service by Aryama, the chief resident of Hiranmaya, along with the other inhabitants of that land.

O my Lord, I offer my respectful obeisances unto You, who have assumed the form of a tortoise. You are the reservoir of all transcendental qualities, and being entirely untinged by matter, You are perfectly situated in pure goodness. You move here and there in the water, but no one can discern Your position. Therefore I offer my respectful obeisances unto You. Because of Your transcendental position, You are not limited by past, present and future. You are present everywhere as the shelter of all things, and therefore I offer my respectful obeisances unto You again and again.

At times we alleviate an itching sensation by blowing upon it. Similarly, Srila Bhaktisiddhanta Sarasvati Thakura explains that the breathing of the Supreme Personality of Godhead can alleviate the itching sensation within the minds of mental speculators, as well as the itching of the material senses of conditioned souls engaged in sense gratification. Thus by meditating on the windy breath of Lord Kurma—the tortoise incarnation—all categories of conditioned souls can be relieved of the deficiencies of material existence and come to the liberated, spiritual platform. One must simply allow the pastimes of Lord Kürma to blow within one’s heart like a favorable breeze; then one will surely find spiritual peace.