SB 1.3.10

TEXT 10
 
TEXT
पञ्चमः कपिलो नाम सिद्धेशः कालविप्लुतम् ।
प्रोवाचासुरये साङ्ख्यं तत्त्वग्रामविनिर्णयम् ॥ १० ॥
pancamah kapilo nama
siddhesah kala-viplutam
provacasuraye saṅkhyam
tattva-grama-vinirnayam
pancamah-the fifth one; kapilah-Kapila; nama-of the name; siddhesah-the foremost amongst the perfect; kala-time; viplutam-lost; provaca-said; asuraye-unto the brahmana named Asuri; saṅkhyam-metaphysics; tattva-grama-the sum total of the creative elements; vinirnayam-exposition.
TRANSLATION
The fifth incarnation, named Lord Kapila, is foremost among perfected beings. He gave an exposition of the creative elements and metaphysics to Asuri Brahmana, for in course of time this knowledge had been lost.
The sum total of the creative elements is twenty-four in all. Each and every one of them are explicitly explained in the system of Saṅkhya philosophy. Saṅkhya philosophy is generally called metaphysics by the European scholars. The etymological meaning of saṅkhya is that which explains very lucidly by analysis of the material elements. This was done for the first time by Lord Kapila, who is said herein to be the fifth in the line of incarnations.

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