Krishna explains about 'The Creation' at different places and indicates that the entire existence is the coherence of 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 (nature) and 𝙥𝙪𝙧𝙪𝙨𝙝 (spirit). HIS womb is the 𝙢𝙖𝙝𝙖𝙩-𝙗𝙧𝙖𝙝𝙢𝙖 (great 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 ) into which HE places the seed (𝙥𝙪𝙧𝙪𝙨𝙝) which is the cause of the birth of all beings (14.3). 𝙂𝙪𝙣𝙖𝙨 (qualities) and 𝙫𝙞𝙠𝙖𝙧 (evolution or change) are born of 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 (13.20) and 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 is also responsible for cause and effect; 𝙋𝙪𝙧𝙪𝙨𝙝 is responsible for experiencing the polarities of 𝙨𝙪𝙠𝙝 (pleasure) and 𝙙𝙪𝙠𝙝 (pain) (13.21).

Krishna further elaborates and says, "There are two kinds of beings (𝙥𝙪𝙧𝙪𝙨𝙝𝙖𝙨) in creation, the 𝙠𝙨𝙝𝙖𝙧 (perishable) and the 𝙖𝙠𝙨𝙝𝙖𝙧 (imperishable). The perishable are all beings in the material realm. The imperishable is called 𝙠𝙤𝙤𝙩𝙖𝙨𝙩𝙝𝙖 (soul) (15.16). But there exists another eternal Highest Being called 𝙋𝙖𝙧𝙖𝙢𝙖𝙩𝙢𝙖 (Supreme Soul). Permeating the three worlds, HE sustains them (15.17). Essentially, it is eternal 𝙋𝙖𝙧𝙖𝙢𝙖𝙩𝙢𝙖 , imperishable 𝙖𝙩𝙢𝙖 and the perishable material world (𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞) .

Current scientific understanding is that it was pure energy at the beginning and some of the energy got converted into matter in due course of time. This matter is perishable and obeys certain physical laws which Krishna mentioned as cause and effect. This matter forms physical bodies of life forms and these life forms need energy to sustain. In a nutshell, everything we see around us is the interplay of energy and matter.

This current understanding is in tune with the above verses where Krishna said that he places seed (which is referred to as imperishable 𝙥𝙪𝙧𝙪𝙨𝙝 here) in HIS womb (which is referred to as perishable 𝙥𝙪𝙧𝙪𝙨𝙝 or 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 here) and life starts.

Krishna adds another dimension when he says that he is beyond both 𝙥𝙧𝙖𝙠𝙧𝙞𝙩𝙞 and 𝙥𝙪𝙧𝙪𝙨𝙝 yet supports them both. This clarity will enable us to realise 𝙖𝙩𝙢𝙖 as well as 𝙋𝙖𝙧𝙖𝙢𝙖𝙩𝙢𝙖.