B.G 2.39

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

eṣā te'bhihitā sāṅkhye buddhiryoge tvimāṁ śa‍r̥ṇu। buddhyā yukto yayā pārtha karmabandhaṁ prahāsyasi ॥2-39॥

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

'sāṅkhya' means certain knowledge.

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

-states Smrutis composed by Vyasa.

"'Yōga' means practical solution"

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

-is the usage in Bhagavata.

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'.

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