Vishnu is said to be beyond purusa and prakriti or to include both. … prakriti, like maya and shakti , in the Bhagavata, is something Vishnu possesses and controls. With prakriti becoming a goddess , or even identified with the Goddess, Devi , the old Samkhyan dualism, between a conscious spirit-person and an active but insentient material force was basically transcended “from the ground up.” P.30
The Devi-Bhagavata, expounding the sakta perspective, explicitly rejects the Samkhyan view of matter , prakriti.
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