प्रकृतिं पुरुषं चैव विद्ध्यनादी उभावपि। विकारांश्च गुणांश्चैव विद्धि प्रकृतिसंभवान् ॥

prakṛitiṁ puruṣhaṁ chaiva viddhy anādī ubhāv api vikārānśh cha guṇānśh chaiva viddhi prakṛiti-sambhavān

Know thou that Matter and Spirit are both without beginning; and know thou also that modifications and qualities are all Matter-born.

In plain words: Krishna explains that Matter (nature, called Prakriti) and Spirit (called Purusha) both have no beginning. All changes and all qualities in the world come from Matter.