yasyerita sankhyamayi drdheha naur
yaya mumuksus tarate duratyayam
bhavarnavam mrtyu-patham vipascitah
paratma-bhutasya katham prthan-matih
yasya—by whom; irita—had been explained; sankhya-mayi—having the form of the philosophy analyzing the material world (Sankhya philosophy); drdha—very strong (to deliver people from this material world); iha—in this material world; nauh—a boat; yaya—by which; mumuksuh—a person desiring to be liberated; tarate—can cross over; duratyayam—very difficult to cross; bhava-arnavam—the ocean of nescience; mrtyu-patham—a material life of repeated birth and death; vipascitah—of a learned person; paratma-bhutasya—who has been elevated to the transcendental platform; katham—how; prthak-matih—a sense of distinction (between enemy and friend).
Kapila Muni enunciated in this material world the Sankhya philosophy, which is a strong boat with which to cross over the ocean of nescience. Indeed, a person eager to cross the ocean of the material world may take shelter of this philosophy. In such a greatly learned person, situated on the elevated platform of transcendence, how can there be any distinction between enemy and friend?
One who is promoted to the transcendental position (brahma-bhuta) is always jubilant (prasannatma). He is unaffected by the false distinctions between good and bad in the material world. Therefore, such an exalted person is samah sarvesu bhutesu; that is to say, he is equal toward everyone, not distinguishing between friend and enemy. Because he is on the absolute platform, free from material contamination, he is called paratma-bhuta or brahma-bhuta. Kapila Muni, therefore, was not at all angry at the sons of Sagara Maharaja; rather, they were burnt to ashes by the heat of their own bodies.
Link to this page: https://prabhupadabooks.com/sb/9/8/13