Karika 60

नानाविधैरुपायैरुपकारिण्यनुपकारिणः पुंसः। गुणवत्यगुणस्य सतस्तस्यार्थमपार्थकं चरति ॥६०॥

She, possessing qualities, provides different varieties of tactical solutions, some beneficial some not so beneficial to the being, who is devoid of the qualities. As a result, his material well-being and non-well-being happens.

The 'guṇavati' refers to the prakruti, the material cause addressed in feminine. She possesses satva, rajas and tamas qualities. The 'puṁsaḥ', the being, is devoid of these qualities.