Know that nature and the spirit are both without beginning. And know that the modifications and the gunas arise from nature.
Explanation
Krishna continues his teaching on the field and the knower of the field. He says that matter or nature (prakṛti) and the conscious self (puruṣa) are both beginningless, and that all changes (vikāra) and the three qualities (guṇa: sattva, rajas, tamas) come from prakṛti. Traditions differ on how the two relate: Advaita treats prakṛti as the Lord's power of illusion (māyā), beginningless but not ultimately real, while Viśiṣṭādvaita and other theistic readings treat both as real and eternal, with prakṛti forming the body or power of God.