Kapila Rsi's Hermitage
"There are actually two Kapilas: one Kapila, the son of Kardama Muni, is an incarnation of God, and the other is an atheist of the modern age. The atheistic Kapila is often misrepresented to be the Supreme Personality of Godhead who appeared as the son of Kardama Muni during the time of Svayambhuva Manu. Lord Kapila, the incarnation of Godhead, appeared long, long ago; the modern age is the age of Vaivasvata Manu, whereas he appeared during the time of Svayambhuva Manu."
Krsna Book, Chapter 87
"The aim of the analytical study of the material world is to find the soul of existence. The soul of the material world is Visnu, or the Supersoul. Devotional service to the Lord entails service to the Supersoul. One process is to find the root of the tree, and the other is to water the root. The real student of Sankhya philosophy finds the root of the material world, Visnu, and then, in perfect knowledge, engages himself in the service of the Lord. Therefore, in essence, there is no difference between the two because the aim of both is Visnu. Those who do not know the ultimate end say that the purposes of Sankhya and karma-yoga are not the same, but one who is learned knows the unifying aim in these different processes."
Bhagavad-gita 5:4 Purport
"Similarly, there are Sankhya philosophers, metaphysicians or material scientists who study this cosmic manifestation by their invented scientific method and who do not recognize the supreme authority of God as the creator of the cosmic manifestation. Rather, they wrongly conclude that the reaction of material elements is the original cause of creation. The Bhagavad-gita, however, does not accept this theory. It is clearly said therein that behind the cosmic activities is the direction of the Supreme Personality of Godhead. This fact is corroborated by the Vedic injunction sad va saumyedam agra asit, which means that the origin of the creation existed before the cosmic manifestation. Therefore, the material elements cannot be the cause of material creation. Although the material elements are accepted as material causes, the ultimate cause is the Supreme Personality of Godhead Himself. The Bhagavad-gita says, therefore, that material nature works under the direction of Krsna.
The conclusion of the atheistic Sankhya philosophy is that because the effects of the material world are temporary or illusory, the cause is therefore also illusory. The Sankhya philosophers are in favor of voidism, but the actual fact is that the original cause is the Supreme Personality of Godhead and this cosmic manifestation is the temporary manifestation of His material energy. When this temporary manifestation is annihilated, its cause, the eternal existence of the spiritual world, continues as it is, and therefore the spiritual world is called sanatana-dhama, the eternal abode. The conclusion of the Sankhya philosopher is therefore not valid."
Krsna Book, Chapter 87
"Atheistic Sankhya philosophers like Kapila analyze the material elements very scrutinizingly and thereby come to the conclusion that material nature is the cause of everything. They do not accept the Supreme Personality of Godhead as the cause of all causes."
Caitanya-caritamrta, Madyam lila 25:56
"According to the Nirukti, or the Vedic dictionary, sankhya means that which describes phenomena in detail, and sankhya refers to that philosophy which describes the real nature of the soul. And yoga involves controlling the senses. Arjuna's proposal not to fight was based on sense gratification. Forgetting his prime duty, he wanted to cease fighting because he thought by not killing his relatives and kinsmen he would be happier than by enjoying the kingdom by conquering his cousins and brothers, the sons of Dhrtarastra. In both ways, the basic principles were for sense gratification. Happiness derived from conquering them and happiness derived by seeing kinsmen alive are both on the basis of personal sense gratification, for there is a sacrifice of wisdom and duty. Krsna, therefore, wanted to explain to Arjuna that by killing the body of his grandfather he would not be killing the soul proper, and He explained that all individual persons, including the Lord Himself, are eternal individuals; they were individuals in the past, they are individuals in the present, and they will continue to remain individuals in the future, because all of us are individual souls eternally, and we simply change our bodily dress in different manners. But, actually, we keep our individuality even after liberation from the bondage of material dress. An analytical study of the soul and the body has been very graphically explained by Lord Krsna. And this descriptive knowledge of the soul and the body from different angles of vision has been described here as Sankhya, in terms of the Nirukti dictionary. This Sankhya has nothing to do with the Sankhya philosophy of the atheist Kapila. Long before the imposter Kapila's Sankhya, the Sankhya philosophy was expounded in the Srimad-Bhagavatam by the true Lord Kapila, the incarnation of Lord Krsna, who explained it to His mother, Devahuti. It is clearly explained by Him that the purusa, or the Supreme Lord, is active and that He creates by looking over the prakrti. This is accepted in the Vedas and in the Gita. The description in the Vedas indicates that the Lord glanced over the prakrti, or nature, and impregnated it with atomic individual souls. All these individuals are working in the material world for sense gratification, and under the spell of material energy they are thinking of being enjoyers. This mentality is dragged to the last point of liberation when the living entity wants to become one with the Lord. This is the last snare of maya or sense gratificatory illusion, and it is only after many, many births of such sense gratificatory activities that a great soul surrenders unto Vasudeva, Lord Krsna, thereby fulfilling the search after the ultimate truth.
Arjuna has already accepted Krsna as his spiritual master by surrendering himself unto Him: sisyas te 'ham sadhi mam tvam prapannam. Consequently, Krsna will now tell him about the working process in buddhi-yoga, or karma-yoga, or in other words, the practice of devotional service only for the sense gratification of the Lord. This buddhi-yoga is clearly explained in Chapter Ten, verse ten, as being direct communion with the Lord, who is sitting as Paramatma in everyone's heart. But such communion does not take place without devotional service. One who is therefore situated in devotional or transcendental loving service to the Lord, or, in other words, in Krsna consciousness, attains to this stage of buddhi-yoga by the special grace of the Lord. The Lord says, therefore, that only to those who are always engaged in devotional service out of transcendental love does He award the pure knowledge of devotion in love. In that way the devotee can reach Him easily in the ever-blissful kingdom of God.
Thus the buddhi-yoga mentioned in this verse is the devotional service of the Lord, and the word Sankhya mentioned herein has nothing to do with the atheistic sankhya-yoga enunciated by the imposter Kapila. One should not, therefore, misunderstand that the sankhya-yoga mentioned herein has any connection with the atheistic Sankhya. Nor did that philosophy have any influence during that time; nor would Lord Krsna care to mention such godless philosophical speculations. Real Sankhya philosophy is described by Lord Kapila in the Srimad-Bhagavatam, but even that Sankhya has nothing to do with the current topics. Here, Sankhya means analytical description of the body and the soul. Lord Krsna made an analytical description of the soul just to bring Arjuna to the point of buddhi-yoga, or bhakti-yoga. Therefore, Lord Krsna's Sankhya and Lord Kapila's Sankhya, as described in the Bhagavatam, are one and the same. They are all bhakti-yoga. He said, therefore, that only the less intelligent class of men make a distinction between sankhya-yoga and bhakti-yoga.
Of course, atheistic sankhya-yoga has nothing to do with bhakti-yoga, yet the unintelligent claim that the atheistic sankhya-yoga is referred to in the Bhagavad-gita.
One should therefore understand that buddhi-yoga means to work in Krsna consciousness, in the full bliss and knowledge of devotional service. One who works for the satisfaction of the Lord only, however difficult such work may be, is working under the principles of buddhi-yoga and finds himself always in transcendental bliss. By such transcendental engagement, one achieves all transcendental qualities automatically, by the grace of the Lord, and thus his liberation is complete in itself, without his making extraneous endeavors to acquire knowledge. There is much difference between work in Krsna consciousness and work for fruitive results, especially in the matter of sense gratification for achieving results in terms of family or material happiness. Buddhi-yoga is therefore the transcendental quality of the work that we perform."
Bhagavad-gita 2:39 Purport
Bhaktivedanta Book Trust. HDG A.C. Bhaktivedanta Swami Srila Prabhupada.