Sankhya philosophy, as is well known, deals with prakrti and purusa. Purusa is the Supreme Personality of Godhead or anyone who imitates the Supreme Personality of Godhead as an enjoyer, and prakrti is nature. In this material world, material nature is being exploited by the purusas, or the living entities. The intricacies in the material world of the relationship of the prakrti and purusa, or the enjoyed and the enjoyer, give rise to samsara, or material entanglement. The tree of material existence is explained in the Fifteenth Chapter of Bhagavad-gita as an asvattha tree whose root is upward and whose branches are downward. It is recommended there that one has to cut the root of this material existential tree with the axe of detachment. What is the attachment? The attachment involves prakrti and purusa. The living entities are trying to lord it over material nature. Since the conditioned soul takes material nature to be the object of his enjoyment, and he takes the position of the enjoyer, he is therefore called purusa. The living entities, in the guises of men and women, are trying to enjoy the material energy; therefore in one sense everyone is purusa because purusa means “enjoyer,” and prakrti means “enjoyed.” In this material world, both so-called men and women are imitating the real purusa; the Supreme Personality of Godhead is actually the enjoyer in the transcendental sense, whereas all others are prakrti.
In Bhagavad-gita, the matter is analyzed as apara, or inferior nature, whereas beyond this inferior nature there is another, superior nature the living entity. Living entities are also prakrti, or enjoyed, but under the spell of Maya, the living entities are falsely trying to take the position of enjoyers. That is the cause of samsara-bandha or conditional life.
Source: A.C. Bhaktivedanta Swami Prabhupada (2007 edition), “Teachings of Lord Kapila, The Son of Devahuti”, Page 68 & 69