Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
सर्गादौ प्रकृतिर्ह्यस्य कार्यकारणरूपिणी । सत्त्वादिभिर्गुणैर्धत्ते पुरुषोऽव्यक्त ईक्षते ॥ १७ ॥
sargādau prakṛtir hy asya kārya-kāraṇa-rūpiṇī sattvādibhir guṇair dhatte puruṣo ’vyakta īkṣate
In the beginning of creation, material nature, through the modes of goodness, passion, and ignorance, assumes the form of all subtle causes and gross manifestations within the universe. The Supreme Purusha, the unmanifest Paramatma, does not enter that interaction but merely glances upon nature.
The Personality of Godhead is not subject to transformation like the subtle and gross material elements. Thus the Lord is avyakta, or not materially manifest at any stage of cosmic evolution. Regardless of the specific method of cataloging the material elements, the Lord remains the ultimate creator, maintainer and annihilator of the total cosmic situation.
This verse says Prakṛti becomes the cause-and-effect basis of creation by taking on the three guṇas, while the Puruṣa remains unmanifest and initiates creation by His glance.
In the Uddhava-gītā teachings, Kṛṣṇa explains the metaphysics of creation and the guṇas so Uddhava can understand the Lord’s transcendence and become detached from material identification.
Notice how goodness, passion, and ignorance shape your thoughts and choices; cultivate sattva (clarity, discipline, purity) to support devotion and reduce being driven by rajas and tamas.