Bhagavad Gita Chapter 7, Verse 5

अपरेयमितस्त्वन्यां प्रकृतिं विद्धि मे पराम् | जीवभूतां महाबाहो ययेदं धार्यते जगत् ||

apareyam itas tv anyāṁ prakṛtiṁ viddhi me parām jīva-bhūtāṁ mahā-bāho yayedam dhāryate jagat

Besides this lower nature, O mighty-armed one, know My higher nature—the living entities, by which this world is sustained.

After describing the lower material nature in verse 7.4, Krishna now reveals His higher spiritual nature. 'Aparā iyam'—this is the lower nature (the eightfold material elements). 'Itas tv anyāṁ prakṛtiṁ viddhi me parām'—besides this, know My higher nature. 'Jīva-bhūtām'—consisting of living entities. This is the spiritual nature—the living souls (jivas) that animate the material world. 'Yayā idaṁ dhāryate jagat'—by which this world is sustained. The material world is sustained by the spiritual—living entities animate matter. This verse establishes the distinction between lower (material) and higher (spiritual) nature, showing that Krishna has both.