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Śrīmad-Bhāgavatam
[ Canto 3, Ch. 21 ]
the system of philosophy that deals with the ultimate principles or categories.
PURPORT
Herein the word  svāmśa-kalayā  indicates that the Lord would appear as the son of Devahūti and Kardama Muni as Kapiladeva, the first propounder of the  sāṅkhya  philosophy which is mentioned here as  tattva-saṁhitā . The Lord foretold to Kardama Muni that He would appear in His incarnation of Kapiladeva and would propagate the philosophy of  sāṅkhya .  Sāṅkhya  philosophy is very well known in the world as propagated by another Kapiladeva, but that  sāṅkhya  philosophy is different from the  sāṅkhya  which was propounded by the Lord Himself. There are two kinds of  sāṅkhya  philosophy: one is godless  sāṅkhya  philosophy, another godly  sāṅkhya  philosophy. The  sāṅkhya  propagated by Kapiladeva, son of Devahūti, is godly philosophy.
There are different manifestations of the Lord. He is one, but He has become many. He divides Himself into two different expansions, one called  kalā  and the other  vibhinnāmśa . Ordinary living entities are called  vibhinnāmśa  expansions, and the unlimited expansions of  viṣṇu-tattva , such as Vāmana, Govinda, Nārāyaṇa, Pradyumna, Vāsudeva and Ananta, are called  svāmśa-kalā .  Svāmśa  refers to a direct expansion, and  kalā  denotes an expansion from the expansion of the original Lord. Baladeva is an expansion of Kṛṣṇa, and from Baladeva the next expansion is Saṅkarṣaṇa; thus Saṅkarṣaṇa is  kalā , but Baladeva is  svāmśa . There is no difference however, among Them. This is very nicely explained in the  Brahma-saṁhitā  (Bs. 5.46):  dīpārcir eva hi daśāntaram abhyupetya . With one candle one may light a second candle, with the second a third and then a fourth, and in this way one can light up thousands of candles, and no candle is inferior to another in distributing light. Every candle has the full potential candle power, but there is still the distinction that one candle is the first, another the second, another the third and another the fourth. Similarly, there is no difference between the immediate expansion of the Lord and His secondary expansion. The Lord's names are considered in exactly the same way; since the Lord is absolute, His name, His form, His pastimes, His paraphernalia and His quality all have the same potency. In the absolute world, the name Kṛṣṇa is the transcendental sound representation of the Lord. There is no potential difference between His quality, name, form, etc. If we chant the name of the Lord, Hare Kṛṣṇa, that has as much potency as the Lord Himself. There is no potential difference between the form of the Lord whom we worship and the form of the Lord in the