BG 13.18-20
That, the Light of all lights, is said to be beyond darkness; Wisdom, the Object of Wisdom, by Wisdom to be reached, seated in the hearts of all. Thus the Field, Wisdom and the Object of Wisdom, have been briefly told. My devotee, thus knowing, enters into My Being. Know thou that Matter and Spirit are both without beginning; and know thou also that modifications and qualities are all Matter-born.