In a garden where Lord Śiva was engaged with Umā, husband and wife, so all of a sudden many saintly persons entered to see Lord Śiva. At that time Umā, Pārvatī, became very much ashamed—she was not very properly dressed. So immediately the saintly persons, they left, that "Lord Śiva is now in his private affairs." So Lord Śiva, to please Pārvatī, he immediately said, "Henceforward, anyone who will enter this forest, he'll become woman." So one king, I forget the name, with his party, without the knowledge he entered the forest, and all of them became women. So the idea is that the man's body can be transformed into woman's body and a woman's body can be transformed into man's body. Because we are not this body, dress. Suppose I have got this dress. This man's dress I can transform into woman's dress with a sārī; but that does not mean I am woman. So every one of us living entity, we are part and parcel of the Supreme Lord. The outward dress, man and woman, that is dress. Vāsāṁsi jīrṇāni yathā vihāya (BG 2.22). We are changing this dress.
So in this material world, because our mentality is to enjoy, therefore he is called puruṣa. Puruṣaḥ prakṛti-stho hi bhuṅkte prakṛti-jān guṇān (BG 13.22). Puruṣa, here puruṣa, the living entity . . . It is said puruṣa. Puruṣa means both men and women, because everyone has got the spirit, "I shall enjoy." Therefore he is described as puruṣa.