SB 11.24: The Philosophy of Sāṅkhya
In this chapter Lord Kṛṣṇa gives instruction how bewilderment of the mind can be dispelled by the science of Sāṅkhya. Herein the Supreme Lord again imparts to Uddhava instruction about the analysis of material nature. By assimilating this knowledge the spirit soul can drive away his confusion based on false dualities.
In the beginning of creation, the seer and seen are one and indistinguishable. This Supreme Absolute Truth, one without a second and inaccessible to words and mind, then separates into two — the seer, which means consciousness or personality, and the seen, which means substance or nature. The material nature, which comprises the three modes of matter, is agitated by the controlling male factor. The mahat-tattva then becomes manifest together with the energies of consciousness and activity. From these come the principle of false ego in its three aspects of goodness, passion and ignorance. From false ego in the mode of ignorance arise fifteen subtle forms of sense perception, followed by the fifteen physical elements. From false ego in the mode of passion come the ten senses, and from false ego in the mode of goodness come the mind and the eleven demigods who preside over the senses. By the conglomeration of all of these elements grows the universal egg, in the midst of which the Supreme Personality of Godhead as the creating Lord of the universe takes up residence in the role of indwelling Supersoul. From the navel of this ultimate creator comes a lotus, upon which Brahmā takes birth. Lord Brahmā, invested with the mode of passion, executes austerities by the grace of the Supreme Personality of Godhead, and on the strength of these penances he is able to create all the planets of the universe. The region of heaven is meant for the demigods, that of inner space for ghostly spirits and that of the earth for human beings and others. In the region above these three planetary systems are the places of advanced sages, and in the lower worlds are those of the demons, Nāga serpents and so forth. The goals achieved by activities based on the three modes of material nature are all within the three mortal worlds. The destinations of yoga, severe austerity and the renounced order of life are the worlds known as Mahar, Janas, Tapas and Satya. The goal of devotional service to the Supreme Lord, on the other hand, is the lotus feet of the Personality of Godhead in His abode, Vaikuṇṭha. This universe of material action and reaction is constituted under the control of time and the three modes of material nature. Moreover, whatever exists in this universe is simply the product of the combination of material nature and her Lord. In the same way that creation proceeds gradually from the one and supremely subtle to the multitudinous and very gross, the process of annihilation proceeds from the grossest to the subtlest manifestation of nature, leaving only the eternal spiritual substance. This ultimate Soul remains situated within Himself, alone and without end. The mind of a person who meditates on these ideas does not become bewildered by material dualities. This science of Sāṅkhya, narrated in alternating sequences of creation and annihilation, serves to cut off all doubts and bondage.