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Contents of the Gita Summarized
۱9۹
sāṅkhya  has nothing to do with the current topics. Here,  sāṅkhya  means analytical description of the body and the soul. Lord Kṛṣṇa made an analytical description of the soul just to bring Arjuna to the point of  buddhi-yoga , or  bhakti-yoga . Therefore, Lord Kṛṣṇa’s  sāṅkhya  and Lord Kapila’s  sāṅkhya , as described in the  Bhāgavatam , are one and the same. They are all  bhakti-yoga . He said, therefore, that only the less intelligent class of men make a distinction between  sāṅkhya-yoga  and  bhakti-yoga .
Of course, atheistic  sāṅkhya-yoga  has nothing to do with  bhakti-yoga , yet the unintelligent claim that the atheistic  sāṅkhya-yoga  is referred to in the  Bhagavad-gītā .
One should therefore understand that  buddhi-yoga  means to work in Kṛṣṇa consciousness, in the full bliss and knowledge of devotional service. One who works for the satisfaction of the Lord only, however difficult such work may be, is working under the principles of  buddhi-yoga  and finds himself always in transcendental bliss. By such transcendental engagement, one achieves all transcendental qualities automatically, by the grace of the Lord, and thus his liberation is complete in itself, without his making extraneous endeavors to acquire knowledge. There is much difference between work in Kṛṣṇa consciousness and work for fruitive results, especially in the matter of sense gratification for achieving results in terms of family or material happiness.  Buddhi-yoga  is therefore the transcendental quality of the work that we perform.
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नेहाभिक्रमनाशोऽस्ति प्रत्यवायो न विद्यते । स्वल्पमप्यस्य धर्मस्य त्रायते महतो भयात् ॥४०॥
nehābhikrama-nāśo 'sti pratyavāyo na vidyate svalpam apy asya dharmasya trāyate mahato bhayāt
na —there is not;  iha —in this world;  abhikrama —endeavoring;  nāśaḥ —loss;  asti —there is;  pratyavāyaḥ —diminution;  na —never;  vidyate —there is;  svalpam —little;  api —although;  asya —of this;  dharmasya —of this occupation;  trāyate —releases;  mahataḥ —of very great;  bhayāt —from danger.