Sāṅkhya—analytical discrimination between spirit and matter and the path of devotional service as described by Lord Kapila, the son of Devahūti in the Śrīmad-Bhāgavatam; analytical understanding of the body and the soul. Sāṅkhya-yoga-the process of linking with the Supreme by intellectually tracing out the source of creation; An analysis of matter and spirit taught by sage Nirīśvara Kapila. One of the six systems of Vedic philosophy. See Analysis, Six systems.