Mahabharata 12.294.41

12.294.41

sāṃkhyadarśanametāvatparisaṃkhyānadarśanam |
sāṃkhyaṃ prakurute caiva prakṛtiṃ ca pracakṣate || 41 ||

And because He knows that Unmanifest Kshetra, He is, therefore, also called Kshetrajna (Knower of Kshetra). And because also the Soul enters into Unmanifest Kshetra (viz., the body), therefore he is called Purusha. Kshetra is something quite different from Kshetrajna. Kshetra is Unmanifest. The Soul, which transcends the four and twenty principles, is called the Knower. Knowledge and the object known are different from each other. Knowledge, again, has been said to be Unmanifest, while the object of knowledge is the Soul which transcends the four and twenty principles. The Unmanifest is called Kshetra. Sattwa (understanding), and also Iswara (the supreme Lord), while Purusha, which is the twenty-fifth principle has nothing superior to it and is not a principle (for it transcends all principles and is only called a principle conventionally). This much O king, is an account of the Sankhya philosophy. The Sankhyas called the cause of the universe, and merging all the grosser principles into the Chit behold the Supreme Soul. Rightly studying the four and twenty topics along with Prakriti, and ascertaining their true nature, the Sankhyas succeed in beholding That which transcends the four and twenty topics or principles. Jiva in reality is that very Soul which transcends Prakriti and is beyond the four and twenty topics. When he succeeds in knowing that Supreme Soul by dissociating himself from Prakriti, he then becomes identifiable with the Supreme Soul.