Chapter XIII · Śloka 20
प्रकृतिं पुरुषं चैव विद्ध्यनादी उभावपि ।
विकारांश्च गुणांश्चैव विद्धि प्रकृतिसम्भवान् ॥
prakṛtiṃ puruṣaṃ caiva viddhy anādī ubhāv api |
vikārāṃś ca guṇāṃś caiva viddhi prakṛti-sambhavān ||
Know that prakṛti and puruṣa are both beginningless; and know also that modifications and the guṇas are born of prakṛti.
Kṛṣṇa now addresses the cosmic duality of Sāṅkhya: both matter (prakṛti) and spirit (puruṣa) are eternal and beginningless. All transformations of the world — the three guṇas and their products — arise from prakṛti alone, not from puruṣa.