Bhagavad-Gita The Song Divine Chapter 13 (stanza 12-21)

I shall speak to you at length about that which ought to be known, and knowing which one attains supreme Bliss. That supreme Brahma, who is the lord of the two beginning less entities - Prakrti and Jiva is said to be neither Sat (being) nor Asat (non-being) …….. (12)
It has hands and feet on all sides, eyes, head and mouth in all directions and ears all-round; for it stands pervading all in the universe. … (13)
Though perceiving all sense-objects, it is really speaking devoid of all senses. Nay, though unattached, it is the sustainer of all nonetheless; and though attribute less, it is the enjoyer of Gunas, the three modes of Prakrti. ……………. (14)
It exists without and within all beings and constitutes the moving and the unmoving creation as well. And by reason of its subtlety, it is incomprehensible; it is close at hand and stands afar too. ………… (15)
Though integral like space in its undivided aspect, it appears divided as it were, in all animate and inanimate beings. And that Godhead, which is the only object worth knowing, is the sustainer of beings (as Vishnu), the destroyer (as Rudra) and the creator of all (as Brahma). …………….  (16)
That supreme Brahma is said to be the light of all lights and entirely beyond Maya. That godhead is knowledge itself, worth knowing, and worth attaining through real wisdom, and is particularly abiding in the hearts of all. ………… (17)
Thus the truth of the Ksetra and knowledge, as well as of the object worth knowing, i.e., God, has been briefly discussed; knowing this in reality, My devotee attains to My being.(18)
Prakrti and Purusa know both these as beginning less. And know all modifications such as likes and dislike etc., and all objects constituted of three Gunas as born of Prakrti. …….. (19)
Prakrti is said to be responsible for bringing forth the evolutes and the instruments; while the individual soul is declared to be responsible for eh experience of joys and sorrows. (20)
Only the Purusa in association with Prakrti experience objects of the nature of the three Gunas evolved from Prakrti and it is attachment with these Gunas that is responsible for the birth of this soul in good and evil wombs. ………………….(21)
The Spirit dwelling in this body is really the same as the Supreme. He has been spoken of as the Witness, the true Guide, the Sustainer of all, the Experience (as embodied soul), the Overlord and the Absolute as well. …… (22)