B.G 13.27 and 28
यावत् सञ्जायते किञ्चित् सत्त्वं स्थावरजङ्गमम्। क्षेत्रक्षेत्रज्ञसंयोगात् तद्विद्धि भरतर्षभ ॥२७॥
O chief of the Bharatas, know that whatever being is born, whether it is immovable or movable, it is because of the union of the field, i.e. Prakrti, and the knower of the field, i.e. Purusha.
समं हि सर्वभूतेषु तिष्ठन्तं परमेश्वरम्। विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥२८॥
He truly perceives who sees the Supreme Lord equally present in all beings, the imperishable among the perishable.
Gīta Bhāshya 13.27 and 28
The forms of the Lord, Prakrti, and the being, along with its qualities like similarity, are summarized.
पुनश्च प्रकृति-पुरुषेश्वरस्वरूपं साम्यादिधर्मयुतं आह- यावत् इत्यादिना ॥२७-२९॥
Again, the forms of the Lord, Prakrti, and the being, along with its qualities like similarity, are spoken of in the verses starting from 'yāvat'