[Some people feel that Sage Kapila of the Bhāgavatam and Sage Kapila of Sāṃkhya Kārikas (Nirīśvara Sāṃkhyam) are two different sages. Logically, it does not fit in this context. Based on 50:50 probability, in case both are one, just imagine how much sin is acquired by those saying that Sage Kapila, who is the incarnation of God Viṣṇu, is an atheist?]

[Sage Kapila cannot be an atheist like Cārvāka. Will Cārvāka agree to the creation from inert matter in the presence of Puruṣa? If this Puruṣa is God, Cārvāka will not agree to the existence of God. If this Puruṣa is merely an ordinary soul, can the creation take place from inert matter in the presence of a soul, anywhere in this world? Moreover, if the Puruṣa is separated, the creation is destroyed by final dissolution. Does this also take place anywhere in this world if Puruṣa is a soul? Are these points not sufficient to prove that Sāṃkhya philosophy is not talking about the ordinary soul by the word ‘Purusha’?]

[The Sāṃkhya philosophy says that several Puruṣas exist. If Puruṣa means soul, it means several ordinary souls exist in the creation. If Puruṣa means God, it means that several Human Incarnations appeared on earth. The very important point here is that only one Puruṣa is mentioned in the context of the creation of the world. It means that Prakṛti has created the entire creation by becoming close to the one Puruṣa. This means that there is only one God, who is called as Puruṣa by Sage Kapila.]

[If Prakṛti or inert matter is the independent cause for creation, without the proximity of Puruṣa, Prakṛti should have created the world by itself. In such case, who can say that Prakṛti is an independent cause of the world? It means Prakṛti itself is not independent to create the world and this is clearly told by Sāṃkhya.]

[The closeness of Puruṣa with Prakṛti is doing the creation. In such case, the cause of creation is Puruṣa only and not Prakṛti. No one can say that Puruṣa is not the creator, claiming that Puruṣa is not involved in the act of creation. In the theistic philosophy also, all the three Divine Preachers say that God is the creator but not attached to the creation. One can do an action and can still remain entirely unattached.]

[The Gītā says through several verses that if one is not attached to the fruit of work and always satisfied without dependence on any other item, one is a non-doer even though he does the work. This verse exactly applies to the Puruṣa of Sāṃkhya (Tyaktvā karma-phalāsaṅgaṃ nitya-tṛpto nirāśrayaḥ|, karmaṇyabhipravṛtto 'pi naiva kiñcit karoti saḥ||, Kurvannapi na lipyate || Naiva kiñcit karomīti yukto manyeta tattvavit ||- Gītā).]

[The three Divine Preachers condemned the latter misunderstood misinterpretations, later on propagated by foolish scholars without going into the controversy of the two Kapilas as propagated by the same foolish scholars so that the public is not confused with such wrong projections. Therefore, they condemned only the wrong concepts without entering into such controversies, which cannot be proved directly. The three Divine Preachers very well know in their hearts that there is only one Kapila, who is the incarnation of God Vishnu.]

[You may fundamentally argue that how the awareness of Puruṣa can bring creation in the inert Prakṛti (Matter)? If that is possible, an ordinary soul having awareness must create at least something from inert matter by becoming close to it! Hence, mere awareness is not the creator. Therefore, the difference between awareness (Puruṣa) and inert Prakṛti is not important at all in the context of creation.]

[The ultimate unmediated unimaginable God (Parabrahman) is thinking neither because He is awareness nor because He possesses awareness. He is thinking only by His omnipotence, not because of the worldly awareness based on the brain-nervous system. If you say that God also thinks because awareness is God, in such case, every soul must become God and every soul must be able to create, resulting in the multiple worlds. Hence, it is the foolish imagination of ignorant people to say that awareness is the creator of this world!]

[Scholars shall search for the true meaning from insertions done by ignorant middle people with the help of logic, which is like bright sunlight. They shall be like swans, which are capable of separating milk (truth) from mixed water (falsity).]

[These ignorant middle people insert some wrong concepts and their consciousness continues to prick them from inside. Due to this, they insert their wrong concepts and due to fear, they hide their names as the authors of those wrong concepts. Due to this, we misunderstand that these wrong concepts were also written by those original authors only. Some others deliberately want to spoil the names of the original authors and introduce wrong concepts in the names of the original authors. They are like the wicked people, who mix poison in the milk.]

[There may be an ignorant fellow, who is a good person. Such person will publish his wrong theory without hiding his name. Such person realizes his mistakes and rectifies his wrong theory when scholars, who know the truth, argue and prove that his theory is wrong.]

[Like this, one must correctly understand the Sāṃkhya Yoga of Sage Kapila and the philosophies of the three Divine Preachers and he/she shall recognize that Sāṃkhya Yoga of Sage Kapila is also a theistic philosophy.]

Iti Śrī Datta Svāmi viracita Śrī Rājīva Gītāyāṃ Seśvara Sāṃkhya Vicāra Yogo Nāma Daśamādhyāyaḥ ||

[Like this, in Shri Rājīva Gītā, composed by His Holiness Shri Datta Swami, the Tenth Chapter called ‘The Association of Enquiry of Sāṃkhya accepting God’ is completed.]