Srimad Bhagavatam Canto 11, Chapter 24, Text 04

SB 11.24.4

tayor ekataro hy arthah
 prakrtih sobhayatmika
jñanam tv anyatamo bhavah
 purusah so ’bhidhiyate
 
Translation: 
 
Of these two categories of manifestation, one is material nature, which embodies both the subtle causes and manifest products of matter. The other is the conscious living entity, designated as the enjoyer.
 
Purport: 
 
According to Srila Jiva Gosvami, prakrti here refers to the subtle pradhana, which later becomes manifest as mahat-tattva.
Srimad Bhagavatam Canto 11, Chapter 24, Text 03
Srimad Bhagavatam Canto 11, Chapter 24, Text 05