B.G 13.27 and 28
yāvat sañjāyate kiñcit sattvaṃ sthāvarajaṅgamam। kṣetrakṣetrajñasaṃyogāt tadviddhi bharatarṣabha ॥27॥
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.
samaṁ hi sarvabhūteṣu tiṣṭhantaṁ parameśvaram। vinaśyatsvavinaśyantaṁ yaḥ paśyati sa paśyati ॥28॥
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.
punaśca prakṛti-puruṣeśvarasvarūpaṃ sāmyādidharmayutaṃ āha- yāvat ityādinā ॥27-29॥
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'