When Brahman is mixed with the three qualities goodness, passion and ignorance, there results the material expansion, which is sometimes called saguṇa Brahman and which consists of these twenty-five elements. In the nirguṇa Brahman, where there is no material contamination, or in the spiritual world, the three modes — goodness, passion and ignorance — are not present. Where nirguṇa Brahman is found, simple unalloyed goodness prevails. Saguṇa Brahman is described by the Sāṅkhya system of philosophy as consisting of twenty-five elements, including the time factor (past, present and future).

When pure consciousness is polluted by material contamination and when identification with the body becomes prominent, one is said to be situated under false ego. Consciousness is the function of the soul, and therefore behind consciousness there is soul. Consciousness polluted by material contamination is called ahaṅkāra.

Srinivas Acharya Disappearance day lecture

According to Bhagavad-gītā, the sum total of the twenty-four elements described herein is called the yonir mahad brahma. The sum total of the living entities is impregnated into this yonir mahad brahma, and they are born in different forms, beginning from Brahmā down to the insignificant ant. In the Śrīmad-Bhāgavatam and other Vedic literatures, the sum total of the twenty-four elements, pradhāna, is also described as yonir mahad brahma; it is the source of the birth and subsistence of all living entities.

The Lord points out material nature in its subtle stage, which is called pradhāna, and He analyzes this pradhāna. The explanation of pradhāna and prakṛti is that pradhāna is the subtle, undifferentiated sum total of all material elements. Although they are undifferentiated, one can understand that the total material elements are contained therein. When the total material elements are manifested by the interaction of the three modes of material nature, the manifestation is called prakṛti.

Prakṛti, or material nature, is connected with both the Supreme Lord and the living entities, just as a woman is connected with her husband as a wife and with her children as a mother. In Bhagavad-gītā the Lord says that He impregnates mother nature with children, living entities, and thereafter all species of living entities become manifest.

Śrīla Prabhupada Disappearance class by Gopa Vrndesa Dāsa

In Bhagavad-gītā it is said that when the Lord descends to this material world, He comes as a person by His own energy, ātma-māyā. He is not forced by any superior energy. He comes by His own will, and this can be called His pastime, or līlā. But here it is clearly stated that the conditioned soul is forced to take a certain type of body and senses under the three modes of material nature. That body is not received according to his own choice.

The spirit soul is actually sac-cid-ānanda — eternal, full of bliss and full of knowledge. Under the clutches of māyā, however, he suffers from continued birth, death, disease and old age. One has to be serious to cure this condition of material existence and transfer himself to Kṛṣṇa consciousness, for thus his long suffering may be mitigated without difficulty. In summary, the suffering of the conditioned soul is due to his attachment to material nature. This attachment should thus be transferred from matter to Kṛṣṇa.

The forgetful living entity can be compared to a man who is under the influence of disease and has become mad or to a man haunted by ghosts, who acts without control and yet thinks himself to be in control. Under the influence of material nature, the conditioned soul becomes absorbed in material consciousness. In this consciousness, whatever is done under the influence of the material energy is accepted by the conditioned soul as self-actuated.