The famous atheist Kapila propagated the Sāṅkhya philosophy. He concluded that the material world consists of twenty-four material elements, namely, earth, water, fire, air, and ether; form, taste, smell, sound, and touch; eyes, tongue, nose, ears, and skin; mouth, hands, legs, anus, and genitals; mind, intelligence, and false ego; and the unmanifested state of the three modes of nature (pradhāna). When Kapila was unable to perceive the unmanifested soul after analyzing the twenty-four elements, he concluded that God does not exist. Thus the devotee community regards Kapila as an atheist.
Lord Kapila, the son of Devahūti, is a different person altogether from the agnostic Kapila. Lord Kapila is accepted as an empowered incarnation of the Supreme Godhead. In the Bhagavad-gītā Lord Kṛṣṇa refutes the atheist Kapila's Sāṅkhya philosophy and its contention that the unmanifested soul is nonexistent. In the Gītā (7.4) Lord Kṛṣṇa also establishes that the material ingredients are all under His control and supervision:
- bhūmir āpo 'nalo vāyuḥ
- khaṁ mano buddhir eva ca
- ahaṅkāra itīyaṁ me
- bhinnā prakṛtir aṣṭadhā
Earth, water, fire, air, ether, mind, intelligence, and false ego—all together these eight comprise My separated material energies.
Who is Lord Kṛṣṇa, and what is His original form? Unless one knows about His opulence, potencies, fame, beauty, knowledge, and renunciation, one can never enter into the realm of pure devotional service. As stated in the Caitanya-caritāmṛta (Ādi 2.117),
- siddhānta baliyā citte nā kara alasa
- ihā ha-ite kṛṣṇe lāge sudṛḍha mānasa
A sincere student should not neglect the discussion of such philosophical conclusions, considering them controversial, for such discussions strengthen the mind. Thus one's mind becomes attached to Śrī Kṛṣṇa.
One who is situated in knowledge of Kṛṣṇa and acts accordingly is executing devotional service. In pursuing the process initiated by Kapila man failed to fathom the same for hundreds and thousands of years. The Supreme Lord Kṛṣṇa has, in a few words, lifted the shroud of mystery and revealed the truth:
Earth, water, fire, air, ether, mind, intelligence, and false ego—all together these eight constitute My separated material energies. Besides these, O might-armed Arjuna, there is another, superior energy of Mine, which comprises the living entities who are exploiting the resources of this material, inferior nature. All created beings have their source in these two natures. Of all that is material and all that is spiritual in this world, know for certain that I am both the origin and the dissolution.
Those who cannot understand this truth remain far from the science of devotional service, while those who do understand it are strengthened in their devotional life. Lord Kṛṣṇa is the Supreme Personality of Godhead, the supreme male. So, when the supreme male is present, automatically material nature, his female counterpart, is there to serve Him. Those who falsely pose as the Supreme Person claim to have the material nature at their disposal and conclude that nature is no longer at Lord Kṛṣṇa's beck and call. Naturally this is absurd, and only fools will make such a claim.
Similarly, those philosophical schools which propound that the Supreme Person is subservient to prakṛti, or nature, are also far from the truth. When one thinks about nature and nothing further, the thought is left incomplete. One has to inquire, "Whose nature is it?" Nature has to belong to someone; she cannot exist on her own. Thus what must be established is the identity of the Supreme Person, or puruṣa—the male factor. Prakṛti is the same as śakti, or energy. Through the energy, an intelligent person will seek out the possessor of the energy. The Upaniṣads and other Vedic scriptures clearly state that Brahman is the Absolute Truth and the possessor and source of multifarious energies.