Srimad Bhagavatam — Ekadasha Skandha, Shloka 4
Sāṅkhya of Creation and Annihilation
Sarga–Nirodha-viveka
तयोरेकतरो ह्यर्थः प्रकृतिः सोभयात्मिका । ज्ञानं त्वन्यतमो भावः पुरुषः सोऽभिधीयते ॥ ४ ॥
tayor ekataro hy arthaḥ prakṛtiḥ sobhayātmikā jñānaṁ tv anyatamo bhāvaḥ puruṣaḥ so ’bhidhīyate
この二つの顕現のうち、一つはプラクリティであり、物質の微細な原因と顕れた産物の双方を宿す。もう一つは知覚あるプルシャ（ジーヴァ）で、享受者と呼ばれる。
According to Śrīla Jīva Gosvāmī, prakṛti here refers to the subtle pradhāna, which later becomes manifest as mahat-tattva.
FAQs
This verse distinguishes two principles: prakṛti (material nature, including both cause and effect) and puruṣa (the conscious knower, the living being).
In the Uddhava-gītā section, Kṛṣṇa teaches Uddhava discernment between matter and spirit so that detachment and spiritual realization can arise alongside devotion.
Identify the body, emotions, and circumstances as changing prakṛti, and cultivate steadiness as the conscious self (puruṣa), using that clarity to live with less attachment and more devotion.