Srimad Bhagavatam 01.03.10 - Avatar-The Orignal Rescue Operation (download mp3)
by Tarun Gauranga Prabhu at ISKCON Chowpatty
pañcamaḥ kapilo nāma
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.