Bhagavad Gita, Chapter 13, Verse 20

Know that Prakriti and Purusha are both beginningless; and know also that all modifications and Gunas are born of Prakriti.

Two real, distinct things are named here as equally without beginning, matter and the individual soul both.

Neither Prakriti nor Purusha is described as created or derived, both are named as genuinely eternal. Real symmetry is drawn between them before their differences get explained.