So jīva-bhūta, we jīvas, we are all prakṛti. Puruṣa is only Kṛṣṇa. All living entities... Viṣṇu-tattva is puruṣa-tattva, and we are śakti-tattva, śakti, energy, marginal energy of Kṛṣṇa. So energy is prakṛti. The prakṛti is not puruṣa.
Visnu-tattva (Lectures)
Appearance