Srimad Bhagavatam Canto 11, Chapter 16, Text 24

SB 11.16.24

yoganam atma-samrodho
 mantro ’smi vijigisatam
anviksiki kausalanam
 vikalpah khyati-vadinam
Among the eight progressive states of yoga I am the final stage, samadhi, in which the soul is completely separated from illusion. Among those desiring victory I am prudent political counsel, and among processes of expert discrimination I am the science of the soul, by which one distinguishes spirit from matter. Among all speculative philosophers I am diversity of perception.
Any science is based on the faculty of expert discrimination. By skillful definition of isolated and interactive components one becomes expert in any field. Ultimately the most intelligent person can isolate the spirit soul from matter and describe the properties of matter and spirit as both isolated and interactive components of reality. The proliferation of innumerable philosophical speculations is due to differing modes of perception within the material world. As stated in Bhagavad-gita (15.15), sarvasya caham hrdi sannivisto mattah smrtir jñanam apohanam ca: the Supreme Personality of Godhead is situated in everyone’s heart and awards a particular degree of knowledge or ignorance according to one’s desire and merit. Thus the Lord Himself is the basis of the mundane process of philosophical speculation, for He creates differing and alternating modes of perception within the conditioned souls. It is to be understood that one can acquire perfect knowledge only by hearing directly from Lord Krsna and not by hearing from conditioned philosophers who imperfectly perceive the creation of the Lord through the screen of their personal desires.
Srimad Bhagavatam Canto 11, Chapter 16, Text 23
Srimad Bhagavatam Canto 11, Chapter 16, Text 25