Srimad Bhagavatam — Ekadasha Skandha, Shloka 16
Sāṅkhya of Creation and Annihilation
Sarga–Nirodha-viveka
अणुर्बृहत् कृशः स्थूलो यो यो भावः प्रसिध्यति । सर्वोऽप्युभयसंयुक्तः प्रकृत्या पुरुषेण च ॥ १६ ॥
aṇur bṛhat kṛśaḥ sthūlo yo yo bhāvaḥ prasidhyati sarvo ’py ubhaya-saṁyuktaḥ prakṛtyā puruṣeṇa ca
此世间凡可见之相——或微或巨，或瘦或壮——无不含摄二者：物质自然（prakṛti）与其享受者——灵魂（puruṣa）。
FAQs
This verse states that all observable conditions—subtle or gross—manifest through the conjunction of prakṛti (material nature) and puruṣa (the conscious self).
In the Uddhava-gītā portion of the Bhagavatam, Kṛṣṇa teaches Uddhava clear discrimination between matter and spirit so that devotion is supported by right understanding and detachment.
See changing bodily and mental states as products of nature, while remembering the self as the conscious witness; this reduces anxiety and supports steady bhakti and self-control.