B.G 5.04 and 05
साङ्ख्ययोगौ पृथग् बालाः प्रवदन्ति न पण्डिताः। एकमप्यास्थितः सम्यग् उभयोर्विन्दते फलम् ॥४॥
Only childish speak of Sankhya and Yoga as separate disciplines, not the learned. Even by properly situating in the practices of one, the results of both disciplines are achieved.
यत् साङ्ख्यैः प्राप्यते स्थानं तद्योगैरपि गम्यते। एकं साङ्ख्यं च योगं च यः पश्यति स पश्यति ॥५॥
The state that the followers of Sānkhya reach is also reached by the followers of Yoga. Same is the goal of Sānkhya and the Yōga, and that which the practitioner of Sānkhya sees, is also seen by the other.
Gīta Bhāshya 5.04 and 05
The paths of Sankhya and Yoga are not opposed to each other. Indeed, practicing renunciation is recommended for gaining knowledge related to the inner-self. Some of the derogatory testimonials regarding 'Action' are concerned with actions performed with desire. It is childish to think of them as two separate paths. The ultimate knowledge gained by the practitioners of Yōga is the same as that of Sānkhya.
संन्यासो हि ज्ञानान्तरङ्गत्वेन उक्तः -
Indeed, practicing renunciation is recommended for gaining knowledge related to the inner-self:
"न तस्य तत्त्वग्रहणाय साक्षात्" (भागवत ५.११.३)
"The direct comprehension of the truth is not possible (..for one who has not renounced)" (bhāgavata 5.11.3)
इत्यादौ। अतः कथं सः अवमः इत्यत आह - साङ्ख्ययोगौ इति। उभयोरपि अन्तरङ्गत्वेन अविरोधः।
- there are such testimonials. Therefore, how such a person (who thinks Yoga and Sankhya to be different) is inferior is explained by 'sāṅkhyayogau' verse. From the perspective of inner-self, both the paths are not opposed to each other.
"अग्निमुग्धो ह वै धूमतान्तः स्वं लोकं न प्रतिजानाति"
"A person enveloped by fire and covered with smoke indeed does not recognize his own realm."
"मा वः पदव्यः पितरस्मदाश्रिता या यज्ञशालासनधूमवर्त्मनाम्"
"O Father, I will not take shelter with your path of the sacrificial hall, seat, and smoke."
इत्यादि काम्यकर्मविषयम् इति भावः। ये तु अन्यथा वदन्ति ते बालाः ॥४॥
Such statements are said concerning actions with desire. Those who think otherwise are childish.
एकमपि इत्यस्य अभिप्रायमाह - यत् साङ्ख्यैः इति। योगिभिरपि ज्ञानद्वारा ज्ञानफलं प्राप्यते इत्यर्थः ॥५॥
By stating 'ekamapi', the verse 'yat sāṅkhyaiḥ' expresses the opinion that both the disciplines are the same only. The fruits of knowledge are obtained by the practitioners of Yoga as well, by gaining that knowledge only, is the meaning.