We, spirit soul, ahaṁ brahmāsmi, we are all Brahman, and we have nothing to do with this material world. But because we are Brahman . . . Brahman means ānandamaya. Ānanda-cinmaya-rasa (Bs. 5.37). The Supreme Brahman is sac-cid-ānanda-vigrahaḥ. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ (Bs. 5.1). And we are part and parcel of the Supreme Brahman. Therefore we are also sac-cid-ānanda, eternal, blissful and full of knowledge. But somehow or other, icchā-dveṣa-samutthena (BG 7.27). Icchā-dveṣa-samutthena.
The real basic principle of our materialistic life is dveṣa. Dveṣa means when we become envious of Kṛṣṇa, that "Why Kṛṣṇa shall be the supreme enjoyer?" In this world, in practical experience, we have seen that many people say that "Kṛṣṇa enjoyed rasa-līlā. Why we shall not?"
So this is . . . imitation rasa-līlā is going on in this material world, but they cannot be satisfied, because it is imitation. Just like if a female takes the part of a male and wants to imitate the enjoyment, it is simply false. Similarly, we are constitutionally female, enjoyed, prakṛti. In the Bhagavad-gītā it is said, apareyam itas tu viddhi me prakṛtiṁ parā jīva-bhūtaṁ mahā-bāho (BG 7.5). Prakṛti means female, enjoyed.
So jīva is described in the Bhagavad-gītā as prakṛti. The first prakṛti is the material elements, eight.