Farquhar only speculates based on the account of Al-Biruni (as above). No new information or evidence is presented. Farqhar's claim in respect to the Bhagavata Purana 'standing nearer' to Sankara's system than Sankhya philosophy (notwithstanding no explanation for what this means exactly, or to what extent), seems to contradict the fact that its third canto features the appearance and teachings of the Kapila incarnation (or avatar) of Vishnu/Krishna, the founder of Sankhya philosophy.