This book talks about the real Sankhya philosophy, described by Lord Kapila, an incarnation of God, in the Srimad-Bhagavatam. Sankhya means the analytical description of the body and the soul. Lord Krishna made an analytical description of the soul just to bring Arjuna to the point of buddhi-yoga, or bhakti-yoga.

Therefore, Lord Krishna’s Sankhya and Lord Kapila’s Sankhya, as described in the Bhagavatam, are one and the same. They are all bhakti-yoga. Lord Krishna said, therefore, that only the less intelligent class of men make a distinction between sankhya-yoga and bhakti-yoga.