Bhagavad Gīta Bhāshya and Tātparya
B.G 13.20
prakṛtiṃ puruṣaṃ caiva viddhyanādī ubhāvapi। vikārāṃśca guṇāṃścaiva viddhi prakṛtisambhavān ॥20॥
Understand that both 'Prakrti', i.e. insentient and the 'Puruṣa' are without beginning; know that distortions and qualities are indeed born of 'Prakrti'.
Gīta Bhāshya 13.20
The statement summarizes the Prakrti, i.e. insentient, its distortions, and the being. Subtle distortions in three qualities at the time of cosmic creation manifest into action and inaction.
yataśca yat iti vaktuṃ prakṛtivikārapuruṣān saṅkṣipyāha- prakṛtiṃ iti।
The statement summarizes the Prakrti, i.e. insentient, its distortions, and the being by the verse 'prakṛtiṃ' modifications, and persons by saying 'nature'.
guṇāḥ sattvādayaḥ। teṣāṃ atyalpaḥ viśeṣaḥ layāt sarge iti vikārāḥ pṛthaguktāḥ।
The qualities such as sattva and others have very little distinct variation between dissolution and creation; thus, their distortions are mentioned separately.
"kāryākāryā guṇāstisraḥ yataḥ svalpodbhavo janau॥"
iti mādhucchandasasakhāyām ॥20॥
"The action and inaction arise in people with subtle variances in the three qualities."
-stated thus in the branch of Madhucchandas (Vedic testimonial).
Gīta Tātparya 13.20
To emphasize that the distortions arising from intentionality are greater compared to distortions arising from qualities, the phrase 'vikārāṃśca guṇāṃśca', i.e. "distortions and qualities" is separately called out. The phrase 'prakṛtiṃ puruṣaṃ ca' is used along with 'ubhāvapi' - one must apply both the living being, and the supreme being to the word 'puruṣa'. Similarly, one must apply 'Chit Prakrti', i.e. the sentient principle behind insentient material nature, and 'Prakrti', i.e. insentient material nature to the word 'prakṛti'.
"prakṛtiṃ puruṣaṃ ca" ityatra puruṣaśabdena jīvaparayoḥ prakṛtiśabdena cetanaprakṛtyoḥ svīkārāya "ubhāvapi" iti।
The phrase "nature and person" (prakṛtiṃ puruṣaṃ ca) is used along with "both" (ubhāvapi), so one must apply both the living being, and the supreme being to word 'puruṣa'; similarly one must apply 'Chit Prakrti', i.e. sentient principle behind insentient nature, and insentient nature to the word 'prakṛti'.
vikārāṇāṃ satvādīnāṃ ca upādānatvavivakṣayā prakṛti sambhavatvam। svātantryaṃ tu parameśvarasyaiva। "upadraṣṭānumantā ca" ityādivakṣyamāṇatvāt।
The distortion of qualities such as sattva and others results from the material cause coming from the 'Prakrti'. However, true freedom is attributed solely to the Supreme Lord; further described as - "overseer and permitter, etc."
guṇānāṃ ca vikāratve'pi adhikavikāratvavivakṣayā anyeṣāṃ "vikārāṃśca guṇāṃśca" iti pṛthaguktiḥ ॥20॥
To emphasize the distortions arising from intentionality as greater, compared to distortions arising from qualities, the phrase 'vikārāṃśca guṇāṃśca', i.e. "distortions and qualities" is separately called out.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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