The Samkhyan School starts with the statement that the universe consists of two factors, the first pair of opposites, Spirit and Matter, or more accurately Spirits and Matter. The Spirit is called Purusha--the Man; and each Spirit is an individual. Purusha is a unit, a unit of consciousness; they are all of the same nature, but distinct everlastingly the one from the other.
Of these units there are many; countless Purushas are to be found in the world of men. But while they are countless in number they are identical in nature, they are homogeneous. Every Purusha has three characteristics, and these three are alike in all.
One characteristic is awareness; it will become cognition. The second of the characteristics is life or prana; it will become activity. The third characteristic is immutability, the essence of eternity; it will become will. Eternity is not, as some mistakenly think, everlasting time.
Everlasting time has nothing to do with eternity. Time and eternity are two altogether different things. Eternity is changeless, immutable, simultaneous. No succession in time, albeit everlasting--if such could be--could give eternity.
The fact that Purusha has this attribute of immutability tells us that He is eternal; for changelessness is a mark of the eternal.
Such are the three attributes of Purusha, according to the Samkhya. Though these are not the same in nomenclature as the Vedantic Sat, Chit, Ananda, yet they are practically identical. Awareness or cognition is Chit; life or force is Sat; and immutability, the essence of eternity, is Ananda.
Over against these Purushas, homogeneous units, countless in number, stands Prakriti, Matter, the second in the Samkhyan duality. Prakriti is one; Purushas are many. Prakriti is a continuum; Purushas are discontinuous, being innumerable, homogeneous units.
Continuity is the mark of Prakriti. Pause for a moment on the name Prakriti. Let us investigate its root meaning. The name indicates its essence. Pra means "forth," and kri is the root "make".
Prakriti thus means "forth-making ". Matter is that which enables the essence of Being to become. That which is Being--is-tence, becomes ex-is-tence--outbeing, by Matter, and to describe Matter as "forth-making" is to give its essence in a single word.
Only by Prakriti can Spirit, or Purusha, "forth-make" or "manifest" himself. Without the presence of Prakriti, Purusha is helpless, a mere abstraction. Only by the presence of, and in Prakriti, can Purusha make manifest his powers.
Prakriti has also three characteristics, the well-known gunas--attributes or qualities. These are rhythm, mobility and inertia. Rhythm enables awareness to become cognition. Mobility enables life to become activity. Inertia enables immutability to become will.
Now the conception as to the relation of Spirit to Matter is a very peculiar one, and confused ideas about it give rise to many misconceptions. If you grasp it, the Bhagavad-Gita becomes illuminated, and all the phrases about action and actor, and the mistake of saying "I act," become easy to understand, as implying technical Samkhyan ideas.