SB 1.3.10

पञ्चमः कपिलो नाम सिद्धेशः कालविप्लुतम् ।
प्रोवाचासुरये साङ्ख्यं तत्त्वग्रामविनिर्णयम् ॥१०॥

pañcamaḥ kapilo nāma
siddheśaḥ kāla-viplutam
provācāsuraye sāṅkhyaṁ
tattva-grāma-vinirṇayam

pañcamaḥplugin-autotooltip__small plugin-autotooltip_bigpañcamaḥ

fifth; the fifth; the fifth one.—the fifth one; kapilaḥplugin-autotooltip__small plugin-autotooltip_bigkapilaḥ

Kapila; Kapila Muni; Lord Kapila; named Kapila Muni; the son of Devahūti.—Kapila; nāmaplugin-autotooltip__small plugin-autotooltip_bignama

a dancing appearance of the player, technically known as udghātyaka.—of the name; siddheśaḥplugin-autotooltip__small plugin-autotooltip_bigsiddheśaḥ

the foremost amongst the perfect.—the foremost amongst the perfect; kālaplugin-autotooltip__small plugin-autotooltip_bigkala

melodious.—time; viplutamplugin-autotooltip__small plugin-autotooltip_bigviplutam

distorted; lost.—lost; provācaplugin-autotooltip__small plugin-autotooltip_bigprovāca

answered; He described; said.—said; āsurayeplugin-autotooltip__small plugin-autotooltip_bigāsuraye

unto the brāhmaṇa named Āsuri.—unto the brāhmaṇa named Āsuri; sāṅkhyamplugin-autotooltip__small plugin-autotooltip_bigsankhyam

in number; number.—metaphysics; tattvaplugin-autotooltip__small plugin-autotooltip_bigtattva

Absolute Truth; basic principles; conclusions; in truth; knowledge; of the Absolute Truth; of the truth; of the ultimate principles; real nature; that truth; the Absolute Truth; the fundamental principles; the principle; the truth; to the truth; truth; truths.-grāmaplugin-autotooltip__small plugin-autotooltip_biggrāma

a village; in a village; the place; the village; to the village; village; villages.—the sum total of the creative elements; vinirṇayamplugin-autotooltip__small plugin-autotooltip_bigvinirṇayam

complete determination; exposition.—exposition. ¶

The fifth incarnation, named Lord Kapila, is foremost among perfected beings. He gave an exposition of the creative elements and metaphysics to Āsuri Brāhmaṇa, for in course of time this knowledge had been lost. ¶

The sum total of the creative elements is twenty-four in all. Each and every one of them is explicitly explained in the system of Sāṅkhya philosophy. Sāṅkhya philosophy is generally called metaphysics by the European scholars. The etymological meaning of sāṅkhya is “that which explains very lucidly by analysis of the material elements.” This was done for the first time by Lord Kapila, who is said herein to be the fifth in the line of incarnations. ¶