Sāṅkhya is the study of material elements. That’s what normally in the west is called metaphysics. In short, the Sāṅkhya system includes analytical knowledge that enables one to distinguish between matter and spirit.
The original Saṅkhya system was introduced during the reign of Svayambhuva Manu, at the beginning of the current day of Brahma by Lord Kapila, the son of Devahuti. This original system explains the material elements, as well as the workings of the universe, studies the causes of suffering for the jivas, and so on, leading ultimately to the process of devotional service to the Lord. This original philosophy of Saṅkhya is explained in the third canto of Srimad Bhagavatam.
Later, however, an impostor Kapila appeared, propounding another philosophy with the same name. This atheistic Saṅkhya studies the material elements (prakrti) and accepts the existence of the soul (purusa) without accepting the existence of Isvara, or God. According to this atheistic Saṅkhya philosophy, the entire material manifestation is simply based on a principle of cause and effect that has its ultimate cause on prakrti.
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