If a living entity says that he is not controlled but that he is free, then he is insane. The living being is controlled in every respect, at least in his conditioned life. So in the Bhagavad-gītā the subject matter deals with the īśvara, the supreme controller, and the jīvas, the controlled living entities. Prakṛti (material nature) and time (the duration of existence of the whole universe or the manifestation of material nature) and karma (activity) are also discussed.