हिन्दू धार्मिक मान्यता के अनुसार यह माना जाता है कि विष्णु भगवान 'कूर्मावतार' अर्थात् कच्छप रूप में समुद्र मंथन के समय मन्दराचल को अपनी पीठ पर धारण करने के प्रसंग में राजा इन्द्रद्युम्न को ज्ञान, भक्ति और मोक्ष का उपदेश देते हैं। उसे ही लोमहर्षण सूत जी ने शौनकादि ऋषियों को नैमिषारण्य में सुनाया था। वही 'कूर्म पुराण' का रूप ग्रहण कर सका।.
The manuscripts of Kurma Purana have survived into the modern era in many versions. The number of chapters varies with regional manuscripts, and the critical edition of the Kurma Purana has 95 chapters. Tradition believes that the Kurma Purana text had 17,000 verses, the extant manuscripts have about 6,000 verses.
Kurma is states Rocher, the most interesting religion-themed Purana, because even though it is named after one of the Vishnu avatars, it actually contains a combination of Vishnu and Shiva-related legends, mythology, Tirtha (pilgrimage), and theology. The stories are similar to those found in the other Puranas, but neither Vishnu nor Shiva dominates the text. The text presents a tour guide to medieval Varanasi (also known as the holy city of Banaras or Kashi), but mostly about the Shaiva sites, while elsewhere Pancharatra stories present Vishnu prominently but with Sri as the Supreme Shakti who is energy and power of all gods including Vishnu, Shiva, Brahma.
