Samkhya or Sankhya (/ˈsɑːŋkjə/; Sanskrit: सांख्य, romanized: sāṃkhya) is a dualistic orthodox school of Hindu philosophy. It views reality as composed of two independent principles, Puruṣa ('consciousness' or spirit) and Prakṛti (nature or matter, including the human mind and emotions).

Puruṣa is the witness-consciousness. It is absolute, independent, free, beyond perception, above any experience by mind or senses, and impossible to describe in words.

Unmanifest Prakriti is matter or nature. It is inactive, unconscious, and is a balance of the three guṇas (qualities or innate tendencies), namely sattva, rajas, and tamas. When Prakṛti comes into contact with Purusha this balance is disturbed, and Prakriti becomes manifest, evolving twenty-three tattvas, namely intellect (buddhi, mahat), ego (ahamkara), mind (manas); the five sensory capacities known as ears, skin, eyes, tongue and nose; the five action capacities known as hasta, pada, bak, anus, and upastha; and the five subtle elements or modes of sensory content (tanmatras), from which the five gross elements or forms of perceptual objects (earth, water, fire, air and space) emerge,in turn giving rise to the manifestation of sensory experience and cognition.

Jiva ('a living being') is the state in which Puruṣa is bonded to Prakriti. Human experience is an interplay of the two, Puruṣa being conscious of the various combinations of cognitive activities. The end of the bondage of Puruṣa to Prakriti is called Moksha (Liberation) or Kaivalya (Isolation).

Samkhya's epistemology accepts three of six pramanas ('proofs') as the only reliable means of gaining knowledge, as does yoga. These are pratyakṣa ('perception'), anumāṇa ('inference') and śabda (āptavacana, meaning, 'word/testimony of reliable sources'). Sometimes described as one of the rationalist schools of Indian philosophy, it relies exclusively on reason.

• Samkhya gurukul
  • Puruṣa ('consciousness' or spirit)
    • Puruṣa is the witness-consciousness. It is absolute, independent, free, beyond perception, above any experience by mind or senses
  • Prakṛti (nature or matter, including the human mind and emotions)
    • inactive, unconscious, unintelligent principle and is a balance of the three guṇas
      • sattva, sattva (potential consciousness ) , saar ( essence )
      • rajas, (activity)
      • tamas.(restraint / accident ).
  • Theory of combinations ( When Prakṛti comes into contact with Purusha this balance is disturbed,)
    • manifestation of prakritik tattvas
      • Panchmahabhoot forms of perceptual objects or gross elements )
        • (earth (prithivi)
        • water (jala , apas )
        • fire (Agni , tejas )
        • air (Vāyu)
        • ether (Ākāsha))
      • karmendriyas ( five action capacities )
      • Gyanendriya ( five sensory capacities or sensory organs )
      • Tanmatras ( five sense perceptions or modes of subtle elements )
        • form (rūpa),
        • sound (shabda)
        • smell (gandha),
        • taste (rasa)
        • touch (sparsha)),
      • intellect (buddhi, mahat),
      • ego (ahamkara),
      • mind (manas);
    • Jiva ('a living being') is the state in which Puruṣa is bonded to Prakriti
    • The end of the bondage of Puruṣa to Prakriti is called Moksha (Liberation) or Kaivalya (Isolation).

All Prakriti has these three guṇas in different proportions. Each guṇa is dominant at specific times of day. The interplay of these guṇa defines the character of someone or something, of nature and determines the progress of life

Prakrti (nature, or the ultimate basis of the empirical universe) consists of three guṇas (aspects or qualities): sattva (potential consciousness), rajas (activity), and tamas (restraint). The guṇas change but can be in a state of samyavastha (equilibrium), where no action results. Under the influence of purusha (pure consciousness), prakrti first evolves to produce mahat (greatness, eminence) or buddhi (definite understanding, or intelligence), then ahamkara (ego). From ahamkara's sattva aspect, arises manas (the mind), the five organs of perception and the five of action. From ahamkara's tamas aspect, arise the tanmatras (five subtle elements). From the tanmatras arise the five gross, or substantial, elements, under the influence of tamas. The rajas aspect here helps with evolution under the influence of both other aspects.

Purusha and prakrti are non-evolutes, they are eternal and unchanging. From the union of these two non-evolutes evolves buddhi (knowing), from buddhi evolves ahamkara (willing), from ahamkara evolves manas (feeling), jnanenriyas (five sense-capacities), karmendriyas (five action-capacities), and tanmatras (five subtle elements), from which evolve the mahābhūta's (five gross elements). The nearness of purusha disturbs prakrti, alters the equilibrium of the three gunas – sattva (illumination), rajas (stimulation and dynamism) and tamas (indifference, heaviness, and inaction) – whose combination of attributes determines the nature of all derivative principles enumerated by the Samkhya system, triggers the causal chains, and facilitates evolution. Primordial materiality does not manifest itself; it is manifested through the evolutes