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Samkhya posits that the ultimate reality is a duality composed of purusha (consciousness) and prakriti (matter). Prakriti is the material cause of the universe, and is made up of three fundamental qualities known as gunas: Sattva (balance and harmony), Rajas (activity and passion), and Tamas (inertia and darkness). The interplay of the gunas leads to the creation and evolution of the universe, including the emergence of the individual selves or purushas.

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According to Samkhya, the purusha is eternal, unchanging, and passive, while prakriti is constantly changing and in a state of flux. The purusha is also seen as the innermost self, the "witness" or observer of all experiences, but it is not considered to be the creator or ruler of the universe.

The goal of human existence in Samkhya is to achieve liberation, or "moksha," from the cycle of reincarnation and the sufferings caused by the prakriti. This is achieved by the purusha gaining self-knowledge and understanding its true nature as distinct from prakriti. This process is facilitated by the practice of yoga, which is seen as a means to purify the mind and achieve the state of concentration and contemplation necessary for the purusha to gain self-knowledge.

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The Samkhya system also posits a total of 25 principles called "tattvas" including, the 8 prakritis, the 3 gunas, the 16 karanas (causal principles) and the ultimate principle, Purusha.

In conclusion, Samkhya philosophy is one of the oldest philosophical systems in India and emphasizes on the classification and analysis of the fundamental elements that make up reality. According to Samkhya, the ultimate reality is composed of two fundamental elements: purusha (consciousness) and prakriti (matter), the latter made up of three fundamental qualities known as gunas. The goal of human existence in Samkhya is to achieve liberation, or "moksha," from the cycle of reincarnation by gaining self-knowledge and understanding the true nature of the purusha distinct from prakriti through the practice of yoga.

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The Samkhya philosophy is one of the oldest and most influential systems of Indian philosophy, and it has a unique and detailed theory of creation. According to the Samkhya, the universe and everything in it is created from the interaction of two eternal and unchanging principles, known as Purusha and Prakriti.

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Purusha is the principle of pure consciousness, and is often compared to the soul or self. It is eternal, unchanging, and is not affected by the actions of Prakriti. Prakriti, on the other hand, is the principle of materiality and is often compared to nature or matter. It is constantly changing and is the source of all physical phenomena.

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The Samkhya theory of creation states that the universe is created when Purusha and Prakriti come into contact with each other. The contact between the two principles causes a disturbance in Prakriti, which leads to the emergence of the three gunas, or qualities, of sattva, rajas, and tamas. These gunas are responsible for the creation and maintenance of the universe.

Sattva is the quality of balance and harmony, and is responsible for the creation of the subtle elements, such as mind and intellect. Rajas is the quality of activity and change, and is responsible for the creation of the gross elements, such as the five senses and the five elements of earth, water, fire, air, and ether. Tamas is the quality of inertia and darkness, and is responsible for the creation of the physical body and the sense of ego.

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According to Samkhya, the ultimate goal of spiritual practice is to transcend the effects of the gunas and to realize the true nature of Purusha. This is achieved by understanding the nature of Prakriti and the gunas and by developing a state of equanimity towards them. Through this understanding, one can ultimately transcend the cycle of birth and death and attain liberation, known as moksha.

In summary, the Samkhya philosophy has a unique and detailed theory of creation which states that the universe and everything in it is created from the interaction of two eternal and unchanging principles, known as Purusha and Prakriti. The contact between the two principles causes a disturbance in Prakriti, which leads to the emergence of the three gunas, or qualities, of sattva, rajas, and tamas. These gunas are responsible for the creation and maintenance of the universe. The ultimate goal of spiritual practice according to Samkhya is to transcend the effects of the gunas and to realize the true nature of Purusha, which ultimately leads to liberation known as moksha.

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