Its fourth section, while discussing the nature of the Ātman, identifies both soul (purusha) and matter (prakṛiti) with it.
When (the gods) divided purusha, into how many parts did they cut him up?
purusha is the philosophical term for the Primordial Male, of which Prakriti is the female antithesis.
purusha himself is this whole (universe); whatever has been, and whatever shall be.
This victim, purusha born in the beginning, they consecrated on the sacrificial grass.
When they divided purusha, into how many parts did they distribute him?
On the Paloure River a beaver suffers in the manner of purusha.
The purusha Sukta is the type of many other Indian myths of creation, of which the following one is extremely noteworthy.
purusha himself is this whole (universe), whatever has been and whatever shall be.
The soul (tman or purusha) uses the mind and senses: they are its instruments rather than parts of it.