That which distinguishes the controller and controlled, i.e. the material body, is called the adhibhautic puruṣa. The body is sometimes called puruṣa, as confirmed in the Vedas in the following hymn: sa vā eṣa puruṣo 'nna-rasamayaḥ. This body is called the anna-rasa embodiment. This body depends on food. The living entity which is embodied does not eat anything, however, because the owner is spirit in essence. The material body requires replacement of matter for the wearing and tearing of the mechanical body. Therefore the distinction between the individual living entity and controlling planetary deities is in the anna-rasamaya body. The sun may have a gigantic body, and the man may have a smaller body, but all these visible bodies are made of matter; nonetheless, the sun-god and the individual person, who are related as the controller and the controlled, are the same spiritual parts and parcels of the Supreme Being, and it is the Supreme Being who places different parts and parcels in different positions. And thus the conclusion is that the Supreme Person is the shelter of all.
(Srimad Bhagavatam----2:10:8---purport).

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." In this material world, material nature is being exploited by the puruṣas, or the living entities. The intricacies in the material world of the relationship of the prakṛti and puruṣa, or the enjoyed and the enjoyer, is called saṁsāra, or material entanglement. Devahūti wanted to cut the tree of material entanglement, and she found the suitable weapon in Kapila Muni. The tree of material existence is explained in the Fifteenth Chapter of Bhagavad-gītā as an aśvattha tree whose root is upwards and whose branches are downwards. It is recommended there that one has to cut the root of this material existential tree with the ax of detachment. What is the attachment? The attachment involves prakṛti and puruṣa. The living entities are trying to lord it over material nature. Since the conditioned soul takes material nature to be the object of his enjoyment and he takes the position of the enjoyer, he is therefore called puruṣa.
(Srimad Bhagavatam----3:25:11---purport).

The word bhuvi-spṛk mentioned in this verse is very significant. When the demigods sometimes come to this planet, they do not touch the ground. Purañjana could understand that this girl did not belong to the transcendental world or the higher planetary system because her feet were touching the ground. Since every woman in this world wants her husband to be very influential, rich and powerful, Purañjana, to seduce the girl, introduced himself as such a personality. In the material world, whether one be a man or a woman, one wants to enjoy. A man wants to enjoy a beautiful woman, and a woman wants to enjoy a powerful, opulent man. Every living entity who possesses such material desires is called puruṣa, an enjoyer. Superficially it appears that the woman is the enjoyed and the man is the enjoyer, but internally everyone is an enjoyer. Consequently everything in this material world is called māyā.
(Srimad Bhagavatam----3:25:29---purport).

In other words, puruṣa means the enjoyer, and mahāpuruṣa means the supreme enjoyer, or the Supreme Personality of Godhead Śrī Kṛṣṇa.
(Srimad Bhagavatam----2:1:10---purport).

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.
(Srimad Bhagavatam----3:25:11---purport).

The Supreme Personality of Godhead is described as being without beginning. He is puruṣa, the Supreme Spirit. puruṣa means "person." When we think of a person in our present experience, that person has a beginning. This means that he has taken birth and that there is a history from the beginning of his life.
(Srimad Bhagavatam----3:26:3---purport).

The Supreme Personality of Godhead and the living entity are qualitatively one; both are defined as puruṣa. The quality of puruṣa exists both in the Supreme Godhead and in the living entity. puruṣa means "enjoyer," and the spirit of enjoyment is present both in the living entity and in the Supreme Lord. The difference is that the quantity of enjoyment is not equal.
(Srimad Bhagavatam----3:29:35---purport).

The mahat-tattva, or the sum total of the material creation, is to be understood to be the ultimate end of all universes, including all the living entities therein. Brahman is the resort of the mahat-tattva, which includes all material and spiritual entities. It is described in this connection that the Supreme Brahman, the Personality of Godhead, is the master of both pradhāna and puruṣa. Pradhāna means subtle matter, such as ether. puruṣa means the spiritual spark living entities who are entangled in that subtle material existence. These may also be described as parā prakṛti and aparā prakṛti, as stated in Bhagavad-gītā.
(Srimad Bhagavatam----4:8:78---purport).

The Lord is here addressed as akhila-pūruṣottama, the Supreme Personality of Godhead, Lord of the entire creation. puruṣa means "the enjoyer," and uttama means "the best." There are different kinds of puruṣas, or enjoyers, within the universe.
(Srimad Bhagavatam----4:20:27---purport).

The word mahā-puruṣa refers to advanced devotees and also to the Supreme Personality of Godhead. Mahā means "the supreme," and puruṣa means "person." One who always engages in the service of the Supreme Lord is called mahā-pauruṣika.
(Srimad Bhagavatam----6:15:18-19---purport).

This Vedic mantra clearly states, puruṣaṁ mahāntam. The word puruṣa means "person." In the Bhagavad-gītā (10.12) Arjuna confirms that this person is Kṛṣṇa when he addresses Kṛṣṇa as puruṣaṁ śāśvatam: "You are the original person." Thus the puruṣaṁ mahāntam mentioned in the verse from the Śvetāśvatara Upaniṣad is Śrī Kṛṣṇa.
(Sri Caitanya Caritamrta----2:6:151----purport).

Kṛṣṇa Himself declares in the Bhagavad-gītā that because He is transcendental to all sentient and insentient beings, He is known as Puruṣottama, which means the Supreme Personality. (Puruṣa means "person," and uttama means "supreme" or "transcendental.") In another place the Lord says that as the air is situated in the all-pervading sky, everyone is situated in Him, and everyone is acting under His direction.
(Krsna Book).

Prabhupāda: Bring Bhagavad-gītā.
puruṣaḥ prakṛti-stho hi
bhuṅkte prakṛti-jān guṇān
kāraṇaṁ guṇa-saṅgo 'sya
sad-asad-yoni-janmasu
[Bg. 13.22]
Puruṣa, puruṣa means enjoyer and prakṛti means enjoyed. So real puruṣa is Kṛṣṇa, the Supreme Personality of Godhead and the living entities, they are actually prakṛti. There are three kinds of prakṛtis or energies. God has got different energies. Parāsya śaktir vividhaiva śrūyate svābhāvikī jñāna-bala-kriyā ca [Cc. Madhya 13.65, purport]. Svābhāvikī. Just like an intelligent person he has varieties of intelligence and energy. We see sometimes in human society a particular person has got special intelligence, special energy. So what to speak of the Supreme Lord. He has got varieties of energies and all of these energies taken together primarily divided into three, the material energy, the spiritual energy and the marginal energy.
(Lecture on Bhagavad-Gita-----13:22).

So here Arjuna's question is to understand the field and the worker on the field. He questions, arjuna uvāca, Arjuna inquired from Kṛṣṇa,
prakṛtiṁ puruṣaṁ caiva
kṣetraṁ kṣetra-jñam eva ca
etad veditum icchāmi
jñānaṁ jñeyaṁ ca keśava
Kṛṣṇa's another name is Keśava. So he is addressing Kṛṣṇa, "My dear Keśava, I want to know these subject matters—prakṛti, puruṣa." Prakṛti means nature, material nature, and puruṣa means the enjoyer, just like the living entities. We are trying to enjoy this material nature. Another prakṛti-puruṣa... Puruṣa means, real puruṣa means, the supreme enjoyer, God, Kṛṣṇa. And prakṛti means which is enjoyed. Another meaning—prakṛti, means woman and puruṣa means man. So this material world is going on—one party is trying to enjoy, and the other party is being enjoyed.
So Arjuna wanted to know what is the distinction, what is the integral part and parcel of this prakṛti and puruṣa. Then kṣetraṁ kṣetra-jña. Jña means one who knows, and kṣetra-jña means one who knows the field. Just like the agriculturist, the cultivator, he knows that "This is my field." He works there. Different cultivator works in his own field. So this kṣetra means this body, kṣetra, the field of activity. We have got different field of activities. So kṣetraṁ kṣetra-jñaṁ ca, kṣetram eva etad veditum icchāmi: "My dear Kṛṣṇa, I want to know from You." Why he wants to know from Kṛṣṇa? Because Kṛṣṇa is infallible. Whatever knowledge we get from the infallible, that is perfect knowledge.
(Lecture on Bhagavad-Gita-----13:1-3).

Kṛṣṇa is the real husband not only of the gopīs, but of every living entity. Everyone should perfectly understand that Kṛṣṇa is the real husband of all living entities, who are described in the Bhagavad-gītā as prakṛti (female), not puruṣa (male). In Bhagavad-gītā (10.12), only Kṛṣṇa is addressed as puruṣa:
paraṁ brahma paraṁ dhāma
pavitraṁ paramaṁ bhavān
puruṣaṁ śāśvataṁ divyam
ādi-devam ajaṁ vibhum
"You are the Supreme Brahman, the ultimate, the supreme abode and purifier, the Absolute Truth and the eternal divine person. You are the primal God, transcendental and original, and You are the unborn and all-pervading beauty."
Kṛṣṇa is the original puruṣa, and the living entities are prakṛti. Thus Kṛṣṇa is the enjoyer, and all living entities are meant to be enjoyed by Him. Therefore any woman who seeks a material husband for her protection, or any man who desires to become the husband of a woman, is under illusion. To become a husband means to maintain a wife and children nicely by supplying wealth and security. However, a material husband cannot possibly do this, for he is dependent on his karma. Karmaṇā-daiva-netreṇa: (S.B.3:31:1) his circumstances are determined by his past fruitive activities. Therefore if one proudly thinks he can protect his wife, he is under illusion. Kṛṣṇa is the only husband, and therefore the relationship between a husband and wife in this material world cannot be absolute.
(Srimad Bhagavatam----5:18:19----purport).

The personal expansions are known as viṣṇu-tattva, and the separated expansions are known as jīva-tattva. Although the jīvas (living entities) are part and parcel of the Supreme Personality of Godhead, they are still counted among His multipotencies. This is fully described by Lord Kṛṣṇa in the Bhagavad-gītā (7.5):
apareyam itas tv anyāṁ prakṛtiṁ viddhi me parām
jīva-bhūtāṁ mahā-bāho yayedaṁ dhāryate jagat
"Besides this inferior nature, O mighty-armed Arjuna, there is another, superior energy of Mine, which comprises the living entities who are exploiting the resources of this material, inferior nature."
Although the living entities are Kṛṣṇa's parts and parcels, they are prakṛti, not puruṣa. Sometimes prakṛti (a living entity) attempts to imitate the activities of the puruṣa. Due to a poor fund of knowledge, living entities conditioned in this material world claim to be God. They are thus illusioned. A living entity cannot be on the level of a viṣṇu-tattva, or the Personality of Godhead, at any stage; therefore it is ludicrous for a living entity to claim to be God. Advanced spiritualists would never accept such a thing.
(Sri Caitanya Caritamrta----2:22:9----purport).

Śrīmatī Kuntīdevī was quite aware that Kṛṣṇa is the original Personality of Godhead, although He was playing the part of her nephew. Such an enlightened lady could not commit a mistake by offering obeisances unto her nephew. Therefore, she addressed Him as the original puruṣa beyond the material cosmos.
(Srimad Bhagavatam----1:8:18----purport).