BG Chap 13 - How the Lord maintains distinction from matter and jiva
Though prakṛti, jīva and the Lord combine together, there is no mixture of their respective qualities as the enjoyed, the enjoyer and the controller. The Vedānta says that the Lord is not tainted by the material world, as there are examples showing this. The Śvetāśvatara Upaniṣad (1.10) says that the pradhāna is mutable; the jīva is immutable, being eternal; the one Lord controls the pradhāna and the jīva. The same Upaniṣad (6.16) also says that the Lord is the master of matter and jīva, and is endowed with all good qualities. As will be shown by verses like BG 15.16 – dvāv imau puruṣaḥ – real knowledge means understanding the separate existence of the Lord, jīva and prakṛti, though they mix together.