abhidhiyate,

The Jnana Yoga section,chapter (13 to 18) explains the nature of matter and the soul, the way to realise the soul as distinctly different from matter, the reason why the atma is associated with matter and the way the atma may be meditated upon.

Lord Krishna explains that while in a physical body the jiva or embodied being believes they are that body, thinking I am a man, I am a demigod, I am a female, I am famous, I am powerful, etc. all of which are distinctly different form the atma or eternal soul. The physical body is that which the spiritually intelligent assert as the ksetra or field of enjoyment. One who has the realisation of the jiva being part of an aggregate whole composed of divisible parts being the physical body, the subtle body and the atma. One who has the understanding that I know this body and instead of the mentality that I am this body. One who is cognisant of these things and realises what theatma actually is factually asserted as being ksetrajna or the knower of the field. It can be said that when cognition of objects external to the physical body arises the conception of I am my human body who sees for example this house before me, implying that the one who sees thinks the atma is inseparable from the physical body and not that the atma is totally independent of the physical and subtle bodies. Subsequently when one has achieved atma tattva or realisation of the soul and experienced its spiritual existence then one will be cognisant of their physical body merely as a house within which the atma inhabits. To perceive a house as external from the physical body is the same as perceiving the atma as external from the physical body for one who is realised. One who is cognisant of this reality sees the atma as a distinct entity separate from the physical and subtle bodies.

To assert the indisputably modifiable and perishable physical body and its qualitative characteristics to the immortal atma in accordance with the law of coexistence of subject and attribute is as unreasonable as asserting that the milk of cattle is an inseparable attribute of every type of cow, bull or heifer falling under that generic term.

Due to the fact that the phenomenally unique and sublime nature of the atma precludes any perceptibility by the senses of sight, sound, taste, touch and smell to experience it and is only perceptible by the consciousness of a clarified mind purified by introspection amd meditation derived from the process of yoga or the science of the individual consciousness perfecting communion with the ultimate consciousness. The spiritually deficient are beguiled and bewildered by the mere propensity of matter and deluded misconstrue the perishable physical body and the eternal, immortal atma. This will be further clarified in chapter 15, verses 10 and 11 where Lord Krishna explains that those bereft of wisdom with impure thoughts cannot perceive the atma.

idam sariram kaunteya ksetram ity abhidhiyate.
etad yo vetti tam prahuh ksetrajna iti tadvidah.
There is an intelligent principle that not only resides in the body but also cognizes and governs it.

The human body may be compared to a pot. The mind, intellect and the senses are parallel to the water, rice and potato put into that pot placed on the hearth. Within a while the pot gets heated and the water boils the rice and potato. The contents then becomes too hot to be handled.
This heat however belongs to the fire and not to the pot and its contents.
Similarly it is the Shakti of Brahman that enlivens the body, mind, intellect and the senses.

karya karana kartrtve hetuh prakrtir uchyate
purusha sukhaduhkhanam bhoktrtve hetur ucyate.

It is the father who transforms himself into the son. subsequently some of the doings of the son delight the father while some other activities pain him. It is the Purusha that poses to become the Prakriti. Modifications of the Prakriti are known as body and senses. the senses in their turn get themselves classified as the senses of perception and those of action. Both the forms of senses are servicible to the jivathma to have contact and communication with Prakriti. The relationship created in this way begets pleasure and pain. The experience of pleasure and pain is the foremost factor in molding the character of the Jivatman and educating him for the life supramundane. Prakriti is the foster mother leading the Jivathman from the unreal to the real, from ignorance to enlightenment and from death to immorality.
Plentitudes and blessings such as Brahma jnana and the Bliss of Brahman comes to us mortals because of the gracious mediation of Maha Maya(THayar). But for her intervention none can have even a peep into the beyond leave alone getting fixed into the absolute.