Purusha is the consciousness that observes, witnesses,
watches, and supervises Prakrti. It is the spiritual energy or the
efficient cause of the universe. This is also referred to as Sat, imperishable, Atma,
consciousness, spirit, self, soul, energy, field knower, creator, and
unmanifest state. Prakriti and Purusha are not two independent identities but the two aspects of
the Absolute Reality.
Know that all creatures have evolved from this
energy, and Brahman is the origin as well as the dissolution of the entire
universe. (See also 13.26)
O Arjuna, there is nothing higher than Brahman.
Everything in the universe is strung on Brahman like jewels on the thread of a necklace.