120
Śrīmad-Bhāgavatam
[Canto 6, Ch. 9]
living entities, who are the superior energy of the Lord. Both the  prakṛti  and  puruṣa  ultimately enter the Supreme Lord, as stated in  Bhagavad-gītā  ( prakṛtiṁ yānti māmikām ).
Although  prakṛti  and  puruṣa  superficially appear to be the causes of the material manifestation, both are emanations of different energies of the Supreme Lord. Therefore the Supreme Lord is the cause of  prakṛti  and  puruṣa . He is the original cause ( sarva-kāraṇa-kāraṇam ). The  Nāradīya Purāṇa  says:
avikāro 'pi paramaḥ prakṛtis tu vikāriṇī anupraviśya govindaḥ prakṛtiś cābhidhīyate
Both the  prakṛti  and  puruṣa , which are inferior and superior energies, are emanations from the Supreme Personality of Godhead. As explained in  Bhagavad-gītā  ( gām āviśya ), the Lord enters the  prakṛti , and then the  prakṛti  creates different manifestations. The  prakṛti  is not independent or beyond His energies. Vāsudeva, Lord Śrī Kṛṣṇa, is the original cause of everything. Therefore the Lord says in  Bhagavad-gītā  (10.8):
ahaṁ sarvasya prabhavo mattaḥ sarvaṁ pravartate iti matvā bhajante māṁ budhā bhāva-samanvitāḥ
“I am the source of all spiritual and material worlds. Everything emanates from Me. The wise who perfectly know this engage in My devotional service and worship Me with all their hearts.” In  Śrīmad-Bhāgavatam  (2.9.33) the Lord also says,  aham evāsam evāgre : “Only I existed before the creation.” This is confirmed in the  Brahmāṇḍa Purāṇa  as follows:
smṛtir avyavadhānena prakṛtitvam iti sthitiḥ ubhayātmaka-sūtitvād vāsudevaḥ paraḥ pumān prakṛtiḥ puruṣaś ceti śabdair eko 'bhidhīyate