Lord Kapila, an incarnation of Vishnu, appeared as the son of Devahuti and Kardama Muni. Seeing his mother's desire for spiritual liberation, He delivered the profound philosophy of Sankhya.

He explains that the mind is the cause of both bondage and liberation. If the mind is attached to sense objects, it leads to bondage; if it is attached to the Supreme Lord, it leads to freedom.

Kapila Deva describes the 24 material elements and the 25th element, the Soul (Purusha), who is distinct from matter. He emphasizes that pure devotion is the highest form of Yoga, superior to even dry philosophical speculation or mechanical rituals. His mother, Devahuti, by following this path, eventually attained the highest spiritual abode.