atha te sampravaksyami
sankhyam purvair viniscitam
yad vijñaya puman sadyo
jahyad vaikalpikam bhramam
Lord Sri Krsna said: Now I shall describe to you the science of Sankhya, which has been perfectly established by ancient authorities. By understanding this science a person can immediately give up the illusion of material duality.
In the previous chapter the Lord explained that one can give up material duality by controlling the mind and fixing it in Krsna consciousness. This chapter describes the Sankhya system, in which the difference between matter and spirit is elaborately explained. By hearing this knowledge one can easily separate the mind from material contamination and fix it on the spiritual platform in Krsna consciousness. The Sankhya philosophy system mentioned here is that presented by Lord Kapila in the Third Canto of Srimad-Bhagavatam and not the atheistic Sankhya presented later by materialists and Mayavadis. The material elements, which emanate from the potency of the Lord, evolve in a progressive sequence. One should not foolishly think that such evolution begins from an original material element without the assistance of the Lord. This speculative theory is generated from the false ego of conditioned life and constitutes gross ignorance, unacceptable to the Personality of Godhead and His followers.