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puruṣaḥ prakṛtistho hi bhuṅkte prakṛtijānguṇān
kāraṇaṁ guṇasaṅgo'sya sadasadyonijanmasu
Purusha (Self) seated in Prakriti (Nature) experiences the Gunas (modes of Nature) born of Prakṛiti; attachment to the Gunas becomes the cause of its birth in good and evil wombs.
'I' is insentient (Prakṛiti) and 'AM' is sentient (Puruṣha). 'I AM'-- this is the identification of the sentient with the insentient. In 'I AM', resides the sense of doer-ship and enjoyer-ship. If an aspirant abandons 'I' then 'AM' will not remain but 'IS' will persist. For example-- when there is a piece of iron in the fire, there is no identification of a piece of iron with fire, so the piece of iron remains lying on the earth while fire from this hot piece of iron merges into the formless fire-element, similarly 'I' persists in Prakṛiti and 'AM' (being a form of 'IS') merges into 'IS'. Nothing is mine and I do not indeed need anything-- having full faith in these two things, 'AM' merges completely in 'IS'. This means that 'I' (insentient) merges in inert and 'AM' (sentient) merges in Self. In this way, the knot between insentient and sentient is broken and then there is nothing remaining except pure 'IS'. There is neither doer-ship nor enjoyer-ship in 'I'. It means that 'I AM' is what is attracted towards pleasures and not 'IS. 'I AM' becomes the doer and enjoyer and 'IS' does not become the doer and enjoyer. Therefore an aspirant instead of assuming 'I AM' should accept only 'IS' and should experience it.
The Gunas (modes of Nature)-- Sattva, Rajas and Tamas do not bind but by identifying with them the individual goes to higher, middle and lower wombs. The attachment to the Gunas, the individual assumes it by himself. Detachment is normal nature of the Self-'asaṅgo'hyayaṁ puruṣaḥ' (Bṛhadā: 4/13/15). If individual decides not to get attached to the Gunas, then he will not be subjected to the cycle of birth and death.
Gita Prabodhani by Swami Ramsukhdasji