A description of the supreme spirit, spirit, material nature,and the individual souls
Know that both the material Nature (Prakriti) and the Spiritual Being (Purush) are beginningless. All manifestations and three dispositions of mind and matter, called modes or Gunas, are born of Prakriti. Prakriti is said to be the cause of production of the physical body and the eleven organs (of perception and action). Purush (Consciousness, Spirit) is said to be the cause of experiencing pleasure and pain.

(13.19-20) Spiritual Being (Purush) enjoys three modes (Gunas) of material Nature (Prakriti) by associating with Prakriti. Attachment to the Gunas (due to ignorance caused by previous Karm) is the cause of birth of the living entity (Jeev) in good and evil wombs. (13.21) Eternal Being (Brahm, Atma, Spirit) in the body is also called the witness, the guide, the supporter, the enjoyer, the great Lord, and also the Supreme Self. (13.22) They who truly understand Spiritual Being (Purush) and the material Nature (Prakriti) with its three modes (Gunas) are not born again, regardless of their way of life. (13.23) Some perceive the supersoul (Paramaatma) in their inner psyche through mind and intellect that have been purified either by meditation, or by metaphysical knowledge, or by KarmaYog. (13.24)

The faith alone can lead to Nirvan
Others, however, do not know the yogas of meditation, knowledge, and work; but they perform deity worship with faith, as mentioned in the scriptures by the saints and sages. They also transcend death by virtue of their firm faith in what they have heard. (13.25) Whatever is born — animate or inanimate — know them to be born from the union of the field (Prakriti or matter) and the field knower (Purush or Spirit), O Arjun. (See also 7.06) (13.26) The one who sees the same eternal Supreme Lord dwelling as Spirit (Atma) equally within all mortal beings, truly sees. (13.27) Because of beholding one and the same Lord existing equally in every being, one does not injure anybody and thereupon attains the supreme abode.

(13.28) One who perceives that all works are done by the powers (Gunas) of material Nature (Prakriti) alone, and thus does not consider oneself (or the Atma) as the doer, that person truly understands. (See also 3.27, 5.09, and 14.19) (13.29) The moment one discovers the diverse variety of beings and their ideas abiding in One and coming out from That alone, one attains the Supreme Being (ParBrahm). (13.30)

Attributes of the spirit (Brahm)
Because of being beginningless and unaffectable by the three modes of material Nature, the eternal supersoul (Paramaatma) — even though dwelling in the body as a living entity (Jeev) — neither does anything nor becomes tainted, O Arjun. (13.31) Just as the all-pervading space is not tainted because of its subtlety; similarly, Spirit (Atma), abiding in all bodies, is not tainted. (13.32) Just as one sun illuminates the entire world; similarly, Eternal Being (Brahm) illumines (or gives life to) the entire creation, O Arjun.

(13.33) They attain the Supreme, who perceive the difference between creation (or the body) and the creator (or the Atma) with the eye of Self-knowledge, and know the technique (by using any one of the five paths—Selfless service, Knowledge, Devotion, Meditation, and Surrender) of liberation of the living entity (Jeev) from the trap of divine illusory energy (Maya). (13.34)

THREE MODES (GUNAS) OF NATURE
The Supreme Lord said: I shall further explain to you that supreme knowledge, the best of all knowledge, knowing which all the sages have attained supreme perfection after this life. (14.01) They who have taken refuge in this transcendental knowledge attain unity with Me and are neither born at the time of creation, nor afflicted at the time of dissolution. (14.02)

All beings are born from the union of spirit and matter
My material Nature (Prakriti, mother nature) is the womb of creation wherein I place the seed (of Consciousness or Purush) from which all beings are born, O Arjun. (See also 9.10) (14.03) Whatever forms are produced in all different wombs, O Arjun, the material Nature (Prakriti) is their (bodygiving) mother; and I, the Spiritual Being or Purush, am the (seed or life-giving) father. (14.04)

How three modes of material nature bind the spirit soul to the body
Sattv or goodness, Rajas or passion, activity; and Tamas or ignorance, inertia — these three modes (Ropes, Gunas) of material Nature (Prakriti) fetter the eternal individual soul (Jeev) to the body, O Arjun. (14.05) Of these, the mode of goodness (Sattv) is illuminating and good, because it is pure. Sattv fetters the living entity (Jeev) by attachment to happiness and knowledge, O sinless Arjun. (14.06) Arjun, know that the mode of passion (Rajas) is characterized by intense craving and is the source of desire and attachment. Rajas binds the living entity (Jeev) by attachment to (the fruits of) work.

(14.07) Know, O Arjun, that the mode of ignorance (Tamas) — deluder of the living entity (Jeev)— is born of inertia. Tamas binds Jeev by carelessness, laziness, and excessive sleep. (14.08) O Arjun, the mode of goodness attaches one to happiness (of learning and knowing the Eternal Being); the mode of passion attaches to action; and the mode of ignorance attaches to negligence by covering Selfknowledge. (14.09)

Characteristics of three modes of nature
Goodness prevails by suppressing passion and ignorance; passion prevails by suppressing goodness and ignorance; and ignorance prevails by suppressing goodness and passion, O Arjun. (14.10) When the light of Self-knowledge illuminates all the senses (or gates) in the body, then it should be known that goodness is predominant. (14.11) O Arjun, when passion is predominant; greed, activity, undertaking of selfish works, restlessness, excitement, etc. arise. (14.12) O Arjun, when inertia is predominant; ignorance, inactivity, carelessness, delusion, etc. arise. (14.13)

Three modes are also the vehicles of transmigration for the individual soul
One who dies when goodness dominates goes to heaven — the pure world of knowers of the Supreme. (14.14) One who dies when passion dominates is reborn attached to action (or the utilitarian type). One who dies in ignorance is reborn as a lower creature. (14.15) The fruit of good action is said to be beneficial and pure; the fruit of passionate action is pain; and the fruit of ignorant action is laziness.

(14.16) Self-knowledge arises from the mode of goodness; greed arises from the mode of passion; and negligence, delusion, and slowness of mind arise from the mode of ignorance. (14.17) They who are established in goodness go to heaven; passionate persons are reborn in the mortal world; and the ignorant, abiding in the lowest mode of ignorance (Tamo Guna), go to lower planets or hell (or take birth as lower creatures). (14.18)

Attain Nirvan after transcending three modes of material nature
When visionaries perceive no doer other than the powers of Eternal Being — the modes (Gunas) of material Nature; and know That which is above and beyond these Gunas, then they attain salvation (Mukti). (See also 3.27, 5.09, and 13.29) (14.19) When one transcends (or rises above) the three modes of material Nature that create (and/or originate in) the body, one attains immortality or salvation (Mukti) and is freed from the pains of birth, old age, and death. (14.20)

The process of rising above the three modes
Arjun said: What are the marks of those who have transcended the three modes of material Nature, and what is their conduct? How does one transcend these three modes of material Nature, O Lord Krishn? (14.21) The Supreme Lord said: One transcends the mode of material Nature who neither hates the presence of enlightenment, activity, and delusion; nor desires for them when they are absent; who remains like a witness without being affected by the modes (Gunas) of material Nature (Prakriti); who stays firmly attached to the Lord without wavering — thinking that only the modes of material Nature (Gunas of Prakriti) are operating.

(14.22-23) And one who depends on the Lord and is indifferent to pain and pleasure; to whom a clod, a stone, and gold are alike; to whom the dear and the unfriendly are alike; who is of firm mind; who is calm in censure and in praise, and indifferent to honor and disgrace; who is impartial to friend and foe; and who has renounced the sense of doership. (14.24-25)

Bonds of three modes can be cut by devotional love
One who offers service to Me with love and unswerving devotion transcends the three modes of material Nature and becomes fit for BrahmNirvan (See also 7.14 and 15.19) (14.26), because I am the basis of the immortal Eternal Being (Brahm), of everlasting order (Dharm), and of the absolute bliss (Aanand). (14.27)