TEXT 13
yasyeritā sāṅkhyamayī dṛḍheha naur
yayā mumukṣus tarate duratyayam
bhavārṇavaṁ mṛtyu-pathaṁ vipaścitaḥ
parātma-bhūtasya kathaṁ pṛthaṅ-matiḥ
SYNONYMS
yasya—by whom; īritā—had been explained; sāṅkhya-mayī—having the form of the philosophy analyzing the material world (Sāṅkhya philosophy); dṛḍhā—very strong (to deliver people from this material world); iha—in this material world; nauḥ—a boat; yayā—by which; mumukṣuḥ—a person desiring to be liberated; tarate—can cross over; duratyayam—very difficult to cross; bhava-arṇavam—the ocean of nescience; mṛtyu-patham—a material life of repeated birth and death; vipaścitaḥ—of a learned person; parātma-bhūtasya—who has been elevated to the transcendental platform; katham—how; pṛthak-matiḥ—a sense of distinction (between enemy and friend).
TRANSLATION
Kapila Muni enunciated in this material world the Sāṅkhya 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?
PURPORT
One who is promoted to the transcendental position (brahma-bhūta) is always jubilant (prasannātmā). He is unaffected by the false distinctions between good and bad in the material world. Therefore, such an exalted person is samaḥ sarveṣu bhūteṣu; 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 parātma-bhūta or brahma-bhūta. Kapila Muni, therefore, was not at all angry at the sons of Sagara Mahārāja; rather, they were burnt to ashes by the heat of their own bodies.

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