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Śrīmad-Bhāgavatam
[Canto 3, Ch. 26]
possible. The analytical study of the elements of material nature and the concentration of the mind upon the Supersoul is the sum and substance of the  sāṅkhya  philosophical system. The perfection of this  sāṅkhya-yoga  culminates in devotional service unto the Absolute Truth.
Thus end the Bhaktivedanta purports of the Third Canto, Twenty-sixth Chapter, of the Śrīmad-Bhāgavatam, entitled “Fundamental Principles of Material Nature.”