PURPORT

It is understood that Kapila Muni first went towards the Himalayas and traced the course of the River Ganges, and He again came to the delta of the Ganges at the sea now known as the Bay of Bengal. The ocean gave Him residence at a place still known as Gaṅga-sagara, where the River Ganges meets the sea. That place is called Gaṅga-sagara-Tirtha, and even today people gather there to offer respects to Kapiladeva, the original author of the saṅkhya system of philosophy. Unfortunately, this saṅkhya system has been misrepresented by an imposter who is also named Kapila, but that other system of philosophy does not tally with anything described in the saṅkhya of Kapila in the Srimad-Bhagavatam.