"Nature and the living entities are sometimes designated as prakrti and purusa respectively. The whole cosmic manifestation is an amalgamation of the prakrti and purusa. Nature is the ingredient cause, and the living entities are the effective cause. These two causes combine together, and the effect is this cosmic manifestation. When one is fortunate enough to come to the right conclusion about this cosmic manifestation and everything which is going on within it, he knows it to be caused directly and indirectly by the Supreme Personality of Godhead Himself."

Krsna Book, Chapter 87

"Purusa is the Supreme personality of Godhead or anyone who imitates the Supreme Personality of Godhead as an enjoyer, and prakrti means "nature." In this material world, material nature is being exploited by the purusas, or the living entities. The intricacies in the material world of the relationship of the prakrti and purusa, or the enjoyed and the enjoyer, is called samsara, or material entanglement. ....The tree of material existence is explained in the Fifteenth Chapter of Bhagavad-gita as an asvattha tree whose root is upwards and whose branches are downwards. It is recommended there that one has to cut the root of this material existential tree with the ax of detachment. What is the attachment? The attachment involves prakrti and purusa. The living entities are trying to lord it over material nature. Since the conditioned soul takes material nature to be the object of his enjoyment and he takes the position of the enjoyer, he is therefore called purusa.

....The living entities, in the guises of men and women, are trying to enjoy the material energy; therefore in one sense everyone is purusa because purusa means "enjoyer" and prakrti means "enjoyed." In this material world both the so-called man and so-called woman are imitating the real purusa; the Supreme Personality of Godhead is actually the enjoyer in the transcendental sense, whereas all others are prakrti. The living entities are considered prakrti. In Bhagavad-gita, matter is analyzed as apara, or inferior nature, whereas beyond this inferior nature there is another, superior nature--the living entities. Living entities are also prakrti, or enjoyed, but under the spell of maya, the living entities are falsely trying to take the position of enjoyers. That is the cause of samsara-bandha, or conditional life."

Srimad-Bhagavatam 3:25:11 Purport

Bhaktivedanta Book Trust. HDG A.C. Bhaktivedanta Swami Srila Prabhupada.