Srimad Bhagavatam Canto 08, Chapter 16, Text 30

SB 8.16.30

namo ’vyaktaya suksmaya
 pradhana-purusaya ca
catur-vimsad-guna-jñaya
 guna-sankhyana-hetave
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
I offer my respectful obeisances unto You, the Supreme Person. Being very subtle, You are never visible to material eyes. You are the knower of the twenty-four elements, and You are the inaugurator of the sankhya-yoga system.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
Catur-vimsad-guna, the twenty-four elements, are the five gross elements (earth, water, fire, air and ether), the three subtle elements (mind, intelligence and false ego), the ten senses (five for working and five for acquiring knowledge), the five sense objects, and contaminated consciousness. These are the subject matter of sankhya-yoga, which was inaugurated by Lord Kapiladeva. This sankhya-yoga was again propounded by another Kapila, but he was an atheist, and his system is not accepted as bona fide.
Srimad Bhagavatam Canto 08, Chapter 16, Text 29
Srimad Bhagavatam Canto 08, Chapter 16, Text 31