B.G 2.39

एषा तेऽभिहिता साङ्ख्ये बुद्धिर्योगे त्विमां श‍ृणु। बुद्ध्या युक्तो यया पार्थ कर्मबन्धं प्रहास्यसि ॥२-३९॥

The teaching so far imparted to you is called 'Sānkhya', the accurate and certain knowledge. O Partha, listen now to the exposition of 'Yōga', the means of obtaining that certain knowledge i.e. wisdom, equipped with which you will overcome bondage to the results of all actions.

Gīta Bhāshya 2.39

'Sānkhya' means certain knowledge and 'Yōga' means a practical solution. It does not refer to the independent Sānkhya and Yōga philosophies. In Mōksha-dharma section of Mahābhārata, Pancharatra is praised and independent philosophies of Sānkhya and Yōga are discouraged

साङ्ख्यं ज्ञानम्।

'sāṅkhya' means certain knowledge.

"शुद्धात्मतत्त्वविज्ञानं साङ्ख्यमित्यभिधीयते॥"

"The pure special knowledge on principles of 'atman' is called 'sāṅkhya'."

इति भगवद्वचनाद् व्यासस्मृऽतौ।

-states Smrutis composed by Vyasa.

योगः उपायः।

"'Yōga' means practical solution"

"दृष्टा योगाः प्रयुक्ताश्च पुंसां श्रेयःप्रसिद्धये।"

"I practice the science of Yōga to gain decisive welfare."

इति प्रयोगाद् भागवते।

-is the usage in Bhagavata.

नेतरौ साङ्ख्ययोगौ उपादेयत्वेन विवक्षितौ कुत्रचित् सामस्त्येन। 'कर्मयोगः ' इत्यादि प्रयोगाच्च। निन्दितत्वाच्च इतरयोः मोक्षधर्मेषु भिन्नमतत्वमुक्त्वा पञ्चरात्रस्तुत्या। वेदानां तु एकार्थत्वात् न विरोधः। पार्थक्यं तु साङ्ख्याद्यपेक्षया युक्तम्। तत्रैव चित्रशिखण्डिशास्त्रे पञ्चरात्रमूले वेदैक्योक्तेश्च। एवमेव सर्वत्र साङ्ख्ययोगशब्दार्थ उपादेयः वर्णनीयः।युक्तेश्च। ज्ञानं हि जैवमुक्तम्। उपायश्च वक्ष्यते।

The 'Sānkhya' and 'Yōga' as independent philosophical systems are not accepted in totality by any of the Vedic testimonials. There is also usage like "Karmayōga" is other places of Bhagavad Gita which is generic. The Sānkhya and Yōga, understood as independent philosophies, is rejected in other places within Mahabharata. The Mōkshadharma section of Mahabharata expresses opposition to 'Yōga' and 'Sānkhya' as independent philosophies, while praising 'Pancharatra'. In Vedas, words 'Sānkhya' and 'Yōga' are used generically and there is no opposition for the same. The opposition stated towards 'Yōga' and 'Sānkhya' as independent philosophies are justified, given the doctrine of 'Chitrashikhandi' is praised in the same instance in 'Mōkshadharma', which derives its root from 'Pancharatra'. Thus, it is necessary to interpret the words 'Yōga' and 'Sānkhya' generically everywhere in Bhagavat Gita, and not as independent philosophical systems as it prevails today. It aligns well with the context as well. The knowledge imparted till now is regarding the liberation of the Jeeva, i.e. 'Sānkhya'. What will be described going forward is the strategy, or practical solution, to be adopted, i.e. 'Yōga'.

बुद्ध्यते अनया इति बुदि्धः। साङ्ख्यविषयो यया वाचा बुद्ध्यते सा वागभिहिता इत्यर्थः ॥ ३९-४० ॥

The word 'budhya' means that which results in knowledge. "eṣā te'bhihitā sāṅkhye" means the knowledge taught till now is 'Sānkhya'.