In the previous chapter the Lord explained that one can give up material duality by controlling the mind and fixing it in Kṛṣṇa consciousness. This chapter describes the Sāṅkhya system, in which the difference between matter and spirit is elaborately explained. By hearing this knowledge one can easily separate the mind from material contamination and fix it on the spiritual platform in Kṛṣṇa consciousness. The Sāṅkhya philosophy system mentioned here is that presented by Lord Kapila in the Third Canto of Śrīmad-Bhāgavatam and not the atheistic Sāṅkhya presented later by materialists and Māyāvādīs. The material elements, which emanate from the potency of the Lord, evolve in a progressive sequence. One should not foolishly think that such evolution begins from an original material element without the assistance of the Lord. This speculative theory is generated from the false ego of conditioned life and constitutes gross ignorance, unacceptable to the Personality of Godhead and His followers.