Srimad Bhagavatam — Tritiya Skandha, Shloka 31
Kapila’s Conclusion: Limits of Karma and Yoga; Supremacy of Bhakti and Qualification to Receive the Teaching
इत्येतत्कथितं गुर्वि ज्ञानं तद्ब्रह्म-दर्शनम् । येनानुबुद्ध्यते तत्त्वं प्रकृते: पुरुषस्य च ॥ ३१ ॥
ity etat kathitaṁ gurvi jñānaṁ tad brahma-darśanam yenānubuddhyate tattvaṁ prakṛteḥ puruṣasya ca
敬愛する母よ、わたしはすでにブラフマンの直観（ブラフマ・ダルシャナ）というこの智慧を説いた。これにより、プラクリティとプルシャの真実と、その相互関係が悟られる。
FAQs
This verse says that genuine Brahman-realization includes clear understanding of both prakṛti (material nature) and puruṣa (the conscious self), grasped through profound spiritual knowledge.
Kapila instructs His mother Devahūti to elevate her beyond material identification by giving liberating knowledge that reveals the true distinction between matter and spirit.
Practice discernment: separate the changing body-mind (prakṛti) from the witnessing self (puruṣa), and use that clarity to reduce attachment and deepen spiritual focus.