Text 28]
Chanting the Song Sung by Lord Śiva
1055
is the enjoyer of everything—the  prakṛti  and the  puruṣa . Being influenced by the three modes of material nature, the living entity tries to dominate material nature, but actually he is not the  puruṣa  (enjoyer) but is  prakṛti , as described in  Bhagavad-gītā :
apareyam itas tv anyām prakṛtim viddhi me parām jīva-bhūtām mahā-bāho yayedam dhāryate jagat
“Besides this inferior nature, O mighty-armed Arjuna, there is a superior energy of Mine, which are all living entities who are struggling with material nature and are sustaining the universe.” (Bg. 7.5)
Thus the  jīva , or living entity, is actually  prakṛti , or the marginal energy of the Supreme Lord. Being associated with material energy, he tries to lord it over the material nature. This is also confirmed in  Bhagavad-gītā :
mamaivāmśo jīva-loke jīva-bhūtaḥ sanātanaḥ manaḥ ṣaṣṭhānīndriyāṇi prakṛti-sthāni karṣati
“The living entities in this conditioned world are My eternal, fragmental parts. Due to conditioned life, they are struggling very hard with the six senses, which include the mind.” (Bg. 15.7)
By endeavoring to dominate material nature, the living entity simply struggles hard for existence. Indeed, he struggles so hard to enjoy himself that he cannot even enjoy the material resources. Thus he is sometimes called  prakṛti , or  jīva , for he is situated in the marginal potency. When the living entity is covered with the three modes of material nature, he is called  jīva-saṁjñita . There are two kinds of living entities: one is called  kṣara , and the other is  akṣara .  Kṣara  refers to those who have fallen down and become conditioned, and  akṣara  refers to those who are not conditioned. The vast majority of living entities live in the spiritual world and are called  akṣara . They are in the position of Brahman, pure spiritual existence. They are different from those who have been conditioned by the three modes of material nature.
Being above both the  kṣara  and  akṣara , Lord Kṛṣṇa is described in  Bhagavad-gītā  as Puruṣottama: