He is above both Prakriti and Purusha. It is of Him that Rishis, conversant with Yoga and possessing a knowledge of all subjects think and reflect.
प्रकृतीनां परत्वेन पुरुषस्य च यः परः। चिन्त्यते यो योगविद्भिर्ऋषिभिस्तत्त्वदर्शिभिः। अक्षरं परमं ब्रह्म असच्च सदसच्च यः॥