Sāṅkhya philosophy, as is well known, deals with prakṛti and puruṣa. Puruṣa is the Supreme Personality of Godhead or anyone who imitates the Supreme Personality of Godhead as an enjoyer, and prakṛti means “nature.” The living entities, in the guises of men and women, are trying to enjoy the material energy; therefore in one sense everyone is puruṣa because puruṣa means “enjoyer” and prakṛti means “enjoyed.” In this material world both the so-called man and so-called woman are imitating the real puruṣa; the Supreme Personality of Godhead is actually the enjoyer in the transcendental sense, whereas all others are prakṛti. The living entities are considered prakṛti.