प्रकृतिं पुरुषं चैव विद्ध्यनादी उभावपि | विकारांश्च गुणांश्चैव विद्धि प्रकृतिसम्भवान्
prakṛtiṃ puruṣaṃ caiva viddhyanādi ubhāvapi . vikārāṃśca guṇāṃścaiva viddhi prakṛtisambhavān
應知原質（Prakriti）與神我（Purusha）二者皆無始。亦應知一切變異與屬性皆由原質所生。
Know both Nature and also the individual soul [Prakrti is sometimes translated as matter, and purusa as spirit.-Tr.] to be verily without beginning; know the modifications as also the alities as born of Nature.
要到達建築物的頂層，需要階梯。同樣，要達到自性（Atman）知識的頂峰，也需要階梯。這就是為什麼克里希那（Krishna）主一步步將阿周那（Arjuna）引導到知識的頂峰。祂首先教導阿周那（Arjuna）場域的本質，然後是知識、無明或非智慧，最終是應知者。當一個孩子需要餵食時，聰明的母親會將食物分成小份，一點一點地餵給孩子。同樣，克里希那（Krishna）主也一點一點地餵養祂的靈性孩子阿周那（Arjuna）靈性食物。克里希那（Krishna）主說：「哦，阿周那（Arjuna），我將以另一種形式，透過描述神我（Purusha）和原質（Prakriti）來給你相同的教導。」到目前為止，主根據《奧義書》（Upanishads）的哲學闡述了場域和自性（Atman）的知識。現在，祂根據數論（Sankhya）哲學解釋相同的知識，但沒有接受其神我（Purusha）和原質（Prakriti）之間區別的二元本質。變異（Vikaras）：從大我原理（Mahat-Tattva）或智性到肉體——數論（Sankhya）的二十四個原理。內在的自性（Atman）是不變的。所有變化都發生在原質（Prakriti）中。根本原質（Mulaprakriti）（原始原質，未顯現者）變異為大我（Mahat）、我慢（Ahamkara）、心智、大元素和其他次要變異。正如涼爽與冰、白天與黑夜不可分離一樣，物質與神我（Purusha）也是不可分離的。悅性（Sattva）、變性（Rajas）和惰性（Tamas）這三種屬性都源於原質（Prakriti）（物質）。所有行動都源於心智、生命力、感官和肉體。根據數論（Sankhya）哲學，原質（Prakriti）和神我（Purusha）不僅永恆無始，而且彼此獨立，自生自滅。根據吠檀多（Vedanta）哲學，原質（Prakriti）或幻力（Maya）源於梵（Brahman），因此既非自生亦非獨立。自在主（Isvara）完全掌控幻力（Maya）。幻力（Maya）是祂的因果身。幻力（Maya）是祂的幻覺力量。物質與神我（Purusha）是自在主（Isvara）的本性。要知道這兩者都是無始的。無始者即為阿那底（Anadi）。既然自在主（Isvara）是永恆的，祂的兩種本性也應是永恆的。（這符合數論（Sankhya）的觀點。）自在主（Isvara）擁有這兩種本性（優越和劣等），祂透過它們引起宇宙的創造、維護和毀滅。因此，祂擁有主宰權並統治宇宙。這兩種本性是無始的。因此，它們是輪迴（Samsara）的原因。劣等原質（Apara Prakriti）（第七章第四節提及的八重原質）是第十三章第十九節的原質（Prakriti）。第七章第五節提及的優越原質（Para Prakriti）是第十三章第十九節的神我（Purusha）。這裡的神我（Purusha）指的是個體靈魂（Jiva）。即使是嬰兒也會微笑，體驗興奮、悲傷、恐懼、憤怒、快樂和痛苦。誰教導了它？此生善惡業的印象不可能是這些的原因。唯有前世的印象才是所有這些的原因。它們（印象）必須有一個依據。從中我們可以清楚地推斷出個體靈魂（Jiva）在前世的存在，以及個體靈魂（Jiva）是無始的。如果你不接受個體靈魂（Jiva）是無始的，那麼已作不報（Kritanasa）（已行之業無果）和未作而報（Akritabhyagama）（無因之果）這兩個缺陷就會出現。之前所行善惡業的果報——快樂和痛苦——將會消逝而未被體驗。這是已作不報（Kritanasa）的缺陷。同樣，一個人將不得不享受快樂和痛苦，這些是之前未曾行過的善惡業的果報。這是未作而報（Akritabhyagama）的缺陷。為了擺脫這兩個缺陷，我們必須接受個體靈魂（Jiva）是無始的。經典也明確宣稱靈魂是無始的。
Steps are necessary to reach the top floor of a building. Even so? steps are necessary to reach the summit of the knowledge of the Self. That is the reason why Lord Krishna took Arjuna to the summit of knowledge step by step. He first taught Arjuna the nature of the field? then knowledge? ignorance or nonwisdom? and ultimately the knowable. When a child is to be fed,the intelligent mother divides the food into small portions and feeds the child little by little. Even so Lord Krishna fed His spiritual child Arjuna with the spiritual food little by little.Lord Krishna says O Arjuna I will give you the same teaching in another form by the description of the Spirit and Nature.Till now the Lord expounded the knowledge of the field and the Self in accordance with the philosophy of the Upanishads. Now He explains the same knowledge in accordance with the Sankhya philosophy? but without accepting its dual nature in the form of discrimination between the Spirit and Nature.Vikaras Modifications from the MahatTattva or intellect down to the physical body the twentyfour principles of the Sankhyas. The Self within is changeless. All changes take place in Nature. Mulaprakriti (the Primordial Nature? the Unmanifested) becomes modified into Mahat? egoism? mind? the great elements and other minor modifications.Just as coolness and ice? the day and the night? are inseparable? so also matter and Spirit are inseparable. The three alities Sattva? Rajas and Tamas are born of Nature (matter). All actions proceed from the mind? the lifeforce? the senses and the physical body.According to the Sankhya philosophy? Prakriti and Purusha are not only eternal and beginningless but also independent of each other and selfcreated. According to Vedanta philosophy? Prakriti or Maya originates from Brahman and is? therefore? neither selfcreated nor independent. Isvara has Maya under His perfect control. Maya is His causal body. Maya is His illusory power.Matter and Spirit are the Natures of Isvara. Know that these two are beginningless. That which has no beginning is Anadi. As Isvara is eternal? His two Natures also should be eternal. (This is according to the Sankhyas.)Isvara possesses these two Natures (superior and inferior) by which He causes the creation? preservation and destruction of the universe. Therefore He has the Lordship and rules over the universe. The two Natures have no beginning. Therefore they are the cause of Samsara.The inferior Nature (Apara Prakriti) which consists of the eightfold division of Nature referred to in chapter VII? verse 4? is the Prakriti of chapter XIII? verse 19. The superior Nature (Para Prakriti) referred to in chapter VII? verse 5? is the Purusha of chapter XIII? verse 19. Purusha here means Jiva (the individual soul).Even a child smiles and experiences exhilaration? grief? fear? anger? pleasure and pain. Who taught it The impressions of the virtuous and vicious actions of this birth cannot be the cause of these. The impressions of the previous birth alone are the cause of all these. They (the impressions) must have a support. From this we can clearly infer the existence of the individual soul in the previous birth and that the individual soul is beginningless. If you do not accept that the individual soul is beginningless? the two defects of Kritanasa (nonfruition of actions performed) and Akritabhyagama (causeless effect) will creep in. Pleasure and pain which are the fruits of virtuous and vicious actions done previously will pass away without being experienced. This is the defect of Kritanasa. So also? one will have to enjoy pleasure and pain? the fruits of good and bad actions which were not done by him previously. This is the defect of Akritabhyagama. In order to get rid of these two defects we will have to accept that the individual soul is beginningless. The scriptures,also emphatically declare that the soul is beginningless.