Kapila explains the quintessence of the Sankhya philosophy to Devahuti in the Bhagavata Purana. The Sankhya sastra expounded in the Bhagavata Purana and in the Bhagavad Gita lays emphasis on Bhakti and Jnana respectively, unlike the traditional Sankhya sastra which focuses on the technical enumeration of the tatvas in creation, pointed out Sri B. Sundarkumar in a discourse.
Krishna teaches the jnana by which one has to differentiate the atma from the gross and subtle bodies to enable the jivatmas gain equanimity with respect to their lives on earth. Kapila highlights bhakti as a means to salvation when he presents a synoptic view of the Sankhya philosophy and yoga. The crux of the human condition is the ambivalence present in the union of the atma with the body while it is also true that the atma is aligned to the Paramatma like the waves in the ocean. Kapila shows that the paths of yoga and bhakti are available for the jivatma bound by karma to the cycle of birth. The goal of liberation can be attained by the practice of either of these disciplines. Yoga consists of the practice of inward concentration along with the control of the senses and the mind.
The mind is the cause of both bondage and liberation. When attached to the gunas of Prakriti, it leads to bondage. When it begins to feel the impact of God in one’s life, it leads to liberation. So the mind has to be trained to maintain an impartial stance towards the material world. The sense of I and Mine is very strong in all beings and motivates one to desire possessions, fame, name, etc, in life. But if one strives to transcend this, and understands that one’s atma and not one’s body is what has to be cared for, the priorities in one’s life automatically are withdrawn from worldly concerns. The best spiritual discipline is the yoga of detachment.