BG Chap 13 - Prakṛti and Puruṣa - the first two topics raised by Arjuna
Material nature (prakṛti) and living entities (jīvas) are both without origin. The guṇas and its transformations – the body, the senses, happiness and distress – all arise from prakṛti, not the jīva. The association of the jīva and prakṛti, both of which are without beginning but which have differing natures, has no beginning in time. These two are eternal because of being the energies of the Lord as described by Kṛṣṇa in chapter seven – bhūmir āpo ‘nalo vāyuḥ (7.4). The jīva is very different from prakṛti which has transformed into the field. The living entity is originally the spiritual part and parcel of the Supreme Lord, but due to his rebellious nature, he is conditioned within material nature. It really does not matter how these living entities or superior entities of the Supreme Lord have come in contact with material nature. The Supreme Personality of Godhead knows, however, how and why this actually took place. Both the jīva and the Lord are changeless and eternal. Only the material nature undergoes transformation. Although the living entity remains unchanged, out of ignorance he identifies with the changes of his body.