yāvat sañjāyate kiñchit sattvaṁ sthāvara-jaṅgamam
kṣhetra-kṣhetrajña-sanyogāt tad viddhi bharatarṣhabha
Whatsoever creature is born immobile or mobile, know thou, O best of the Bhâratas, that it is from the union between the Field and the Knower of the Field.
In plain words: Krishna tells Arjuna that every creature that is born, whether it moves or stays still, comes from the joining of the Field (matter) and the Knower of the Field (spirit).