have existence (Gaudapada in his Karika on the Mandukya Upanishad I.6). The Creator caused all things to be made from the eternal cause i.e. from the primordial undefined matter प्रतनस्य औकसः (Rig Veda I.30.9). Kapila, the founder of the atheistic Samkhya philosophy, does not refer to God as the Creator of this world of objects, and Samkhyapravachana Sutra states - ईश्वरासिद्धे: ||९२|| - also interpreted to mean - there is no proof for the existence of God. Kanada admitting the existence of God believes that from the knowledge of the Tattvas arises the non-apprehensiveness of the un-seeable one who is other than the present body (Vaiseshika Sutra V.ii.18). The roots of the Samkhya Philosophy are found in Rig Veda Suktas 129 and 221, in Atharvaveda X.8 and X.43, in the Shatapatha Brahmana and the Sankhayana Brahmana in which the Atman is called the twenty-fifth principle, and its origin in the Upanishads. Sankara identifies Kapila with the Vedic Kapila who burnt the sons of Sagara and the Buddhist legends mention Kapila as a predecessor of Gautama Buddha. Kapila’s disciple Asuri and Pancashikha are mentioned in the Mahabharata (St.12.29). Samkhya concept The term, Samkhya, derived from the word, Sankhya (numbers), refers to the sense of thinking with regard to some basic principles of the knowledge of Purusha, and to counting with regard to the twenty-four principles of Prakrti, and therefore, to 'Right Discrimination'. The reading of the texts indicate that Chandogya Upanishad, Katha Upanishad and Shvetashvatara Upanishad were written after the formulation of the Samkhya System of Thought. The sage of the Shvetashvatara Upanishad (VI.16) calls God – प्रधानक्षेत्रज्ञपतिर्गुणेशः the Lord of Pradhana or Prakrti, of individual souls and of the Gunas; the word Kapilam of (Sh. U. St.V.2) is said to refer to the originator of the Samkhya philosophy. This system, close to Vedanta, is realistic and dualistic. Its concept of creation is based on the premises that a thing which has never existed can never be brought into existence, and that the effect which is ever existent before the operation of the cause is always related to the cause. The Samkhya system follows the logic of the then generally accepted conclusions that Inference (anumanam) results from perception (drstm), both are means of cognition (pramanas) of existence (bhava); and non-existence (abhava) is only a form of perception. Primordial Nature or matter (pradhana), Spirit (Purusha) and the rest (Mahat etc.) which exist