B.G 13.24
य एवं वेत्ति पुरुषं प्रकृतिं च गुणैः सह। सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते ॥२४॥
ya evaṃ vetti puruṣaṃ prakṛtiṃ ca guṇaiḥ saha। sarvathā vartamāno'pi na sa bhūyo'bhijāyate ॥24॥
[यः (yaḥ) - who; एवम् (evam) - thus; वेत्ति (vetti) - knows; पुरुषम् (puruṣam) - the supreme person, the being; प्रकृतिम् (prakṛtim) - the Prakrti; च (ca) - and; गुणैः (guṇaiḥ) - with qualities; सह (saha) - together; सर्वथा (sarvathā) - in every way; वर्तमानः (vartamānaḥ) - situated; अपि (api) - even; न (na) - not; सः (saḥ) - he; भूयः (bhūyaḥ) - again; अभिजायते (abhijāyate) - is born;]
One who understands the Supreme Person, the being, and the Prakrti along with their qualities, despite being engaged in all ways, is not reborn.
Gīta Tātparya 13.24
The one who knows and sees properly the two-fold 'puruṣa' along with two-fold 'prakṛti', and their various qualities is liberated.
"द्विविधं पुरुषं चैव प्रकृतिं द्विविधामपि। सह तत्तद्गुणैः सम्यग् ज्ञात्वा पश्यति यः पुमान्। सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते॥"
"dvividhaṁ puruṣaṁ caiva prakṛtiṁ dvividhāmapi। saha tattadguṇaiḥ samyag jñātvā paśyati yaḥ pumān। sarvathā vartamāno'pi na sa bhūyo'bhijāyate॥"
[द्विविधं (dvividhaṁ) - twofold; पुरुषं (puruṣaṁ) - person; च (ca) - and; एव (eva) - indeed; प्रकृतिं (prakṛtiṁ) - nature; द्विविधाम् (dvividhām) - twofold; अपि (api) - also; सह (saha) - with; तत्तद्गुणैः (tattadguṇaiḥ) - various qualities; सम्यक् (samyak) - properly; ज्ञात्वा (jñātvā) - knowing; पश्यति (paśyati) - sees; यः (yaḥ) - who; पुमान् (pumān) - man; सर्वथा (sarvathā) - in every way; वर्तमानः (vartamānaḥ) - existing; अपि (api) - even; न (na) - not; सः (saḥ) - he; भूयः (bhūyaḥ) - again; अभिजायते (abhijāyate) - is born;]
"The one who knows and sees properly the two-fold 'puruṣa' along with two-fold 'prakṛti', and their various qualities, though existing in everyway, is liberated and is not born again."
Note: Two types of 'puruṣa' are: The lord and the ordinary being. Two types of Prakrti are: Chit-Prakrti, i.e. the consciousness behind the insentient and Jada-Prakrti, i.e. the insentient.
