BG Chap 13 - The power to distinguish the self from prakṛti

One who sees Paramātmā situated in all beings equally does not degrade himself by his mind, and approaches the supreme goal. The living entity, by accepting his material existence, has become situated differently than in his spiritual existence. But if one understands that the Supreme is situated in His Paramātmā manifestation everywhere, that is, if one can see the presence of the Supreme Personality of Godhead in every living thing, he does not degrade himself by a destructive mentality. By the power of his realization of the Lord, such a person is able to discriminate his ātmā from the transformations of material nature. He who sees the Lord distinctively situated with permanent qualities and form in all beings equally, does not cause his degradation by a mind which contemplates the transformations of prakṛti, and which is lusty for sense objects. Thus he develops disgust for the taste of prakṛti and develops the power to discriminate the self from the transformations of matter.

A second way of distinguishing the individual self from prakṛti is by seeing all activities done by matter (prakṛti) alone in the form of body and senses, and seeing the soul does nothing. The soul is the doer only by thinking himself as the body but is not actually the doer. The jīva possessing the nature of knowledge and bliss does not perform actions such as fighting which produce suffering or sacrifice which produce happiness. However, prakṛti is controlled by the jīva, who had lost discrimination and possess beginningless impressions for enjoyment. This prakṛti alone, with the nature of happiness, distress and illusion produced by the Lord, according to the desires of the soul for fulfilling his enjoyment, performs actions thru the body and senses. Because of supplying the body and senses, prakṛti is the doer of actions. The pure jīva is non doer being separate from prakṛti, which is instrumental in accomplishing the action. The body is a machine, designed by the Supreme Lord, to fulfill desires. Because of desires, one is put into difficult circumstances to suffer or to enjoy. This transcendental vision of the living entity, when developed, makes one separate from bodily activities. One who has such a vision is an actual seer.