Real Sāṅkhya philosophy is described by Lord Kapila in the Śrīmad-Bhāgavatam, but even that Sāṅkhya has nothing to do with the current topics. Here, Sāṅkhya means analytical description of the body and the soul. Lord Kṛṣṇa made an analytical description of the soul just to bring Arjuna to the point of buddhi-yoga, or bhakti-yoga. Therefore, Lord Kṛṣṇa’s Sāṅkhya and Lord Kapila’s Sāṅkhya, as described in the Bhāgavatam, are one and the same. They are all bhakti-yoga. Lord Kṛṣṇa said, therefore, that only the less intelligent class of men make a distinction between sāṅkhya-yoga and bhakti-yoga (
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