pancamah kapilo nama
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; sankhyam—metaphysics; tattva-grama—the sum total of the creative elements; vinirnayam—exposition.
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 is explicitly explained in the system of Sankhya philosophy. Sankhya philosophy is generally called metaphysics by the European scholars. The etymological meaning of sankhya 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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