B.G 5.04 and 05

साङ्ख्ययोगौ पृथग् बालाः प्रवदन्ति न पण्डिताः। एकमप्यास्थितः सम्यग् उभयोर्विन्दते फलम् ॥४॥

sāṅkhyayogau pr̥thag bālāḥ pravadanti na paṇḍitāḥ। ekamapyāsthitaḥ samyag ubhayorvindate phalam ॥4॥

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॥

yat sāṅkhyaiḥ prāpyate sthānaṁ tadyogairapi gamyate। ekaṁ sāṅkhyaṁ ca yogaṁ ca yaḥ paśyati sa paśyati ॥5॥

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.

Indeed, practicing renunciation is recommended for gaining knowledge related to the inner-self:

"The direct comprehension of the truth is not possible (..for one who has not renounced)" (bhāgavata 5.11.3)

- 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.

"A person enveloped by fire and covered with smoke indeed does not recognize his own realm."

"O Father, I will not take shelter with your path of the sacrificial hall, seat, and smoke."

Such statements are said concerning actions with desire. Those who think otherwise are childish.

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.