The Puranas work as guiding inspiration in Hindu life. The stories of Puranas reflect the composite human nature of all times. The lessons of the Puranas are captivating, entertaining and widely followed by the Hindus, so much that it can undisputedly be said that the Puranas are the beacons of Indian ethos. Today, when the old values seem outdated, the stories of the Puranas bring forth the lessons as much the graceful as were in old times. There are 18 Puranas, which tell the tales of vice and virtue, good and evil, religion and irreligion and so on. These are relevant even today. Koorma Purana is one of them. Its text is presented in form of a tortoise's expression of stories and morals out of them. The word 'Tortoise' means 'Koorma' in Sanskrit. According to Hindu scriptures, the Koorma was the metamorphosed form of Lord Vishnu, in his second incarnation. The morals derived from the stories spoken by the Koorma, were actually emanating from metamorphosed Lord Vishnu. The Koorma discusses the Shaiva and Shaakta theories.