Bhagavad Gita 13.20

प्रकृतिं पुरुषं चैव विद्ध्यनादि उभावपि |
विकारांश्च गुणांश्चैव विद्धि प्रकृतिसम्भवन्

Translation

Know that prakṛiti (material nature) and puruṣh (the individual souls) are both beginningless. Also know that all transformations of the body and the three modes of nature are produced by material energy.