According to the Visnu Puranam the material energy is called Avidya or nescience which is exhibited in the fruitive activities of sense enjoyment. But the living being belongs to the group of anti-material energy or spiritual energy while he has the tendency of being illusioned and trapped by the material energy for sense enjoyment.
In this sense the living being is the positive energy whereas the matter is the negative energy. The matter does not develop without being in contact with the superior spiritual or anti-material energy which is directly part and parcel of the spirit Whole.
Any way the subject matter of this spiritual energy exhibited by the living being is undoubtedly very complicated thing for an ordinary man. The ordinary man is therefore astounded in the subject. Sometimes he partially understands it through the imperfect senses and sometimes he fails to know it altogether. The best thing is therefore to hear the grave subject matter from the highest authority Sri Krishna or His devotee representative coming down in the chain of disciplic succession. Bhagavad-gita is the essence of all the Upanisads and Vedanta.
I am glad to note that you have got the highest estimation for Gita. I am just trying to present the conclusion of Gita to the world as it is and without any imperfect compromise with speculative interpretations. We have to learn the lessons of Gita from the authorized disciplic succession as it is advised there in the book (4th Ch.). Unfortunately every one not in that line tries to explain Gita in his own way and this process is misguided the people. We have to counteract this disruptive tendency and put them at right.