According to Sāṅkhya philosophy, the material cosmos is composed of twenty-four elements: the five gross material elements, the three subtle material elements, the five knowledge-acquiring senses, the five active senses, the five objects of sense pleasure, and the mahat-tattva (the total material energy). Empiric philosophers, unable to go beyond these elements, speculate that anything beyond them must be avyakta, or inexplicable.
(Sri Caitanya Caritamrta------1:5:14------purport).

Just as a woman can deliver a child after being impregnated by the semen of a man, so material nature can supply the material elements after being glanced upon by Mahā-Viṣṇu. Therefore pradhāna cannot be independent of the superintendence of the Supreme Personality of Godhead. This is confirmed in the Bhagavad-gītā (9.10): mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram. Prakṛti, the total material energy, works under the superintendence of the Lord. The original source of the material elements is Kṛṣṇa. Therefore the attempt of the atheistic Sāṅkhya philosophers to consider material nature the source of these elements, forgetting Kṛṣṇa, is useless, like trying to get milk from the nipplelike bumps of skin hanging on the neck of a goat.
(Sri Caitanya Caritamrta------1:5:61------purport).

The Sāṅkhya philosopher Kapila has connected the different elementary truths according to his own opinion. Material nature, according to him, consists of the equilibrium of the three material qualities—goodness, passion and ignorance. Material nature produces the material energy, known as mahat, and mahat produces the false ego. The ego produces the five objects of sense perception, which produce the ten senses (five for acquiring knowledge and five for working), the mind and the five gross elements. Counting the puruṣa, or the enjoyer, with these twenty-four elements, there are twenty-five different truths. The nonmanifested stage of these twenty-five elementary truths is called prakṛti, or material nature.
(Sri Caitanya Caritamrta------1:6:14-15------purport).

The two kinds of senses are the ten external senses and the one internal sense, the mind. Thus there are eleven senses. According to Kapila, material nature is eternal and all-powerful. Originally there is no spirit, and matter has no cause. Matter itself is the chief cause of everything. It is the all-pervading cause of all causes. The Sāṅkhya philosophy regards the total energy (mahat-tattva), the false ego and the five objects of sense perception as the seven diverse manifestations of material nature, which has two features, known as the material cause and efficient cause. The puruṣa, the enjoyer, is without transformation, whereas material nature is always subject to transformation.
(Sri Caitanya Caritamrta------1:6:14-15------purport).

The puruṣa, the enjoyer, is inactive and without material qualities, although at the same time He is the master, existing separately in each and every body as the emblem of knowledge. By understanding the material cause, one can guess that the puruṣa, the enjoyer, being without activity, is aloof from all kinds of enjoyment or superintendence.Sāṅkhya philosophy, after describing the nature of prakṛti (material nature) and puruṣa (the enjoyer), asserts that the creation is only a product of their unification or proximity to one another. With such unification the living symptoms are visible in material nature, but one can guess that in the person of the enjoyer, the puruṣa, there are powers of control and enjoyment. When the puruṣa is illusioned for want of sufficient knowledge, He feels Himself to be the enjoyer, and when He is in full knowledge He is liberated. In the Sāṅkhya philosophy the puruṣa is described to be always indifferent to the activities of prakṛti.
(Sri Caitanya Caritamrta------1:6:14-15------purport).

"The Sāṅkhya philosopher accepts three kinds of evidences, namely direct perception, hypothesis and traditional authority. When such evidence is complete, everything is perfect. The process of comparison is within such perfection. Beyond such evidence there is no proof. There is not much controversy regarding direct perceptional evidence or authorized traditional evidence. The Sāṅkhya system of philosophy identifies three kinds of procedures—namely, pariṇāmāt (transformation), samanvayāt (adjustment) and śaktitaḥ (performance of energies)—as the causes of the cosmic manifestation."
(Sri Caitanya Caritamrta------1:6:14-15------purport).

Lord Caitanya instructed the mass of people in the sāṅkhya philosophy of acintya-bhedābheda-tattva, which maintains that the Supreme Lord is simultaneously one with and different from His creation. Lord Caitanya taught this philosophy through the chanting of the holy name of the Lord. He taught that the holy name of the Lord is the sound incarnation of the Lord and that since the Lord is the absolute whole, there is no difference between His holy name and His transcendental form.
(Teachings of Lord Caitanya).

An analytical study of the soul and the body has been very graphically explained by Lord Kṛṣṇa. And this descriptive knowledge of the soul and the body from different angles of vision has been described here as Sāṅkhya, in terms of the Nirukti dictionary. This Sāṅkhya has nothing to do with Sāṅkhya philosophy of the atheist Kapila. Long before the imposter Kapila's Sāṅkhya, the Sāṅkhya philosophy was expounded in the Śrīmad-Bhāgavatam by the true Lord Kapila, the incarnation of Lord Kṛṣṇa, who explained it to His mother, Devahūti.
(Bhagavad-Gita------2:39------purport).

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 (sāṅkhya-yogau pṛthag bālāḥ pravadanti na paṇḍitāḥ).
(Bhagavad-Gita------2:39------purport).

One must know that each and every one of them is effective simply because of being empowered by the quality of the original fire. Therefore all of them, namely the material nature, the cosmic manifestation and the living entities, are but different energies of the Lord (fire). Therefore those who accept the material nature as the cosmic manifestation's original cause (prakṛti, the cause of creation according to Sāṅkhya philosophy) are not correct in their conclusion. The material nature has no separate existence without the Lord. Therefore, setting aside the Supreme Lord as the cause of all causes is the logic of ajā-gala-stana-nyāya, or trying to milk the nipples on the neck of a goat. The nipples on the neck of a goat may seem like sources of milk, but to try to get milk from such nipples will be foolish.
(Srimad Bhagavatam------2:10:45------purport).

In Bhagavad-gītā, Fifteenth Chapter, it is stated that the Lord Himself is the compiler of Vedānta-sūtra, and He is the perfect knower of Vedānta-sūtra. Similarly, theSāṅkhya philosophy is compiled by the Supreme Personality of Godhead in His appearance as Kapila. There is an imitation Kapila who has a Sāṅkhya philosophical system, but Kapila the incarnation of God is different from that Kapila. Kapila the son of Kardama Muni, in His system of Sāṅkhya philosophy, very explicitly explained not only the material world but also the spiritual world. Brahmā could understand this fact because he is svarāṭ, almost independent in receiving knowledge. He is called svarāṭ because he did not go to any school or college to learn but learned everything from within. Because Brahmā is the first living creature within this universe, he had no teacher; his teacher was the Supreme Personality of Godhead Himself, who is seated in the heart of every living creature. Brahmā acquired knowledge directly from the Supreme Lord within the heart; therefore he is sometimes called svarāṭ and aja.
(Srimad Bhagavatam------3:24:10------purport).

Sāṅkhya philosophy is the philosophical system enunciated by Kapila, the son of Devahūti. The other Kapila, who is not the son of Devahūti, is an imitation. This is the statement of Brahmā, and because we belong to Brahmā's disciplic succession we should accept his statement that the real Kapila is the son of Devahūti and that real Sāṅkhya philosophy is the system of philosophy which He introduced and which will be accepted by the ācāryas, the directors of spiritual discipline. The word susammata means "accepted by persons who are counted upon to give their good opinion."
(Srimad Bhagavatam------3:24:19------purport).

When the Lord appeared before Kardama Muni after his mature yoga practice, He promised that He would become Kardama's son. He descended as the son of Kardama Muni in order to fulfill that promise. Another purpose of His appearance is cikīrṣur bhagavān jñānam, to distribute knowledge. Therefore, He is called bhaktānāṁ māna-vardhanaḥ, "He who increases the honor of His devotees." By distributing Sāṅkhya He would increase the honor of the devotees; therefore, Sāṅkhya philosophy is not dry mental speculation. Sāṅkhya philosophy means devotional service. How could the honor of the devotees be increased unless Sāṅkhya were meant for devotional service? Devotees are not interested in speculative knowledge; therefore, the Sāṅkhya enunciated by Kapila Muni is meant to establish one firmly in devotional service. Real knowledge and real liberation is to surrender unto the Supreme Personality of Godhead and engage in devotional service.
(Srimad Bhagavatam------3:24:30------purport).

It is not true that Sāṅkhya philosophy is a new system of philosophy introduced by Kapila as material philosophers introduce new kinds of mental speculative thought to supersede that of another philosopher. On the material platform, everyone, especially the mental speculator, tries to be more prominent than others. The field of activity of the speculators is the mind; there is no limit to the different ways in which one can agitate the mind. The mind can be unlimitedly agitated, and thus one can put forward an unlimited number of theories. Sāṅkhya philosophy is not like that; it is not mental speculation. It is factual, but at the time of Kapila it was lost.
(Srimad Bhagavatam------3:24:37------purport).

The purpose of Sāṅkhya philosophy is stated herein. If anyone wants real, eternal life, he has to engage himself in devotional service, or Kṛṣṇa consciousness. To become free from birth and death is not an easy task. Birth and death are natural to this material body. Sudurjayam means "very, very difficult to overcome." The modern so-called scientists do not have sufficient means to understand the process of victory over birth and death. Therefore, they set aside the question of birth and death; they do not consider it. They simply engage in the problems of the material body, which is transient and sure to end.
(Srimad Bhagavatam------3:24:38------purport).

Sāṅkhya philosophy, as is well known, deals with prakṛti and puruṣa. Puruṣa is the Supreme Personality of Godhead or anyone who imitates the Supreme Personality of Godhead as an enjoyer, and prakṛti means "nature." In this material world, material nature is being exploited by the puruṣas, or the living entities. The intricacies in the material world of the relationship of the prakṛti and puruṣa, or the enjoyed and the enjoyer, is called saṁsāra, or material entanglement. Devahūti wanted to cut the tree of material entanglement, and she found the suitable weapon in Kapila Muni. The tree of material existence is explained in the Fifteenth Chapter of Bhagavad-gītā as an aśvattha tree whose root is upwards and whose branches are downwards. It is recommended there that one has to cut the root of this material existential tree with the ax of detachment. What is the attachment? The attachment involves prakṛti and puruṣa. The living entities are trying to lord it over material nature. Since the conditioned soul takes material nature to be the object of his enjoyment and he takes the position of the enjoyer, he is therefore called puruṣa.
(Srimad Bhagavatam------3:25:11------purport).

Sāṅkhya philosophy is the analytical study of all existence. One has to understand everything by examining its nature and characteristics. This is called acquirement of knowledge. But one should not simply acquire knowledge without reaching the goal of life or the basic principle for acquiring knowledge-bhakti-yoga. If we give up bhakti-yoga and simply busy ourselves in the analytical study of the nature of things as they are, then the result will be practically nil. It is stated in the Bhāgavatam that such engagement is something like husking a paddy. There is no use beating the husk if the grain has already been removed. By the scientific study of material nature, the living entity and the Supersoul, one has to understand the basic principle of devotional service to the Lord.
(Srimad Bhagavatam------3:29:1-2------purport).

The system of philosophy enunciated by Lord Kapila before His mother is the background for situation on the spiritual platform. The specific significance of this system of philosophy is stated herein as siddhi-bhūmim—it is the background of salvation. People who are suffering in this material world because they are conditioned by the material energy can easily get freedom from the clutches of matter by understanding the Sāṅkhya philosophy enunciated by Lord Kapila. By this system of philosophy, one can immediately become free, even though one is situated in this material world. That stage is called jīvan-mukti. This means that one is liberated even though one stays with his material body. That happened for Devahūti, the mother of Lord Kapila, and she therefore satisfied the Lord by offering her prayers. Anyone who understands the basic principle of Sāṅkhya philosophy is elevated in devotional service and becomes fully Kṛṣṇa conscious, or liberated, even within this material world.
(Srimad Bhagavatam------3:33:1------purport).