Bhagavad Gīta Bhāshya and Tātparya
B.G 2.39
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
sāṅkhyaṁ jñānam।
'sāṅkhya' means certain knowledge.
"śuddhātmatattvavijñānaṁ sāṅkhyamityabhidhīyate॥"
"The pure special knowledge on principles of 'atman' is called 'sāṅkhya'."
iti bhagavadvacanād vyāsasmr̥'tau।
-states Smrutis composed by Vyasa.
yogaḥ upāyaḥ।
"'Yōga' means practical solution"
"dr̥ṣṭā yogāḥ prayuktāśca puṁsāṁ śreyaḥprasiddhaye।"
"I practice the science of Yōga to gain decisive welfare."
iti prayogād bhāgavate।
-is the usage in Bhagavata.
netarau sāṅkhyayogau upādeyatvena vivakṣitau kutracit sāmastyena। 'karmayogaḥ ' ityādi prayogācca। ninditatvācca itarayoḥ mokṣadharmeṣu bhinnamatatvamuktvā pañcarātrastutyā। vedānāṁ tu ekārthatvāt na virodhaḥ। pārthakyaṁ tu sāṅkhyādyapekṣayā yuktam। tatraiva citraśikhaṇḍiśāstre pañcarātramūle vedaikyokteśca। evameva sarvatra sāṅkhyayogaśabdārtha upādeyaḥ varṇanīyaḥ।yukteśca। jñānaṁ hi jaivamuktam। upāyaśca vakṣyate।
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'.
buddhyate anayā iti budidhaḥ। sāṅkhyaviṣayo yayā vācā buddhyate sā vāgabhihitā ityarthaḥ ॥ 39-40 ॥
The word 'budhya' means that which results in knowledge. "eṣā te'bhihitā sāṅkhye" means the knowledge taught till now is 'Sānkhya'.
Gīta Tātparya 2.39
Gita refers to the original Sānkhya and Yōga (parama-sānkhya and parama-yōga) which means "accurate and certain knowledge" and "means to attain it" respectively. It is not the same as the prevailing independent philosophies of Sānkhya and Yōga.
samyak khyātiḥ jñānaṁ sāṅkhyam। yujyate aneneti yogaḥ tadupāyaḥ।
Accurate certain knowledge is 'Sānkhya' . 'Yōga' is means to that knowledge and is the practical solution.
"samyak tatvadr̥śiḥ sāṅkhyaṁ yogaḥ tatsādhanaṁ smr̥'tam"
"Understanding of correct governing principles is 'Sāmkhya'. 'Yōga' is the means to achieve it."
-iti śabdanirṇaye।
- it is stated thus in "Shabdanirnaya" dictionary.
"brahmatarkaḥ tarkaśāstraṁ viṣṇunā yatsamīritam। akṣapādakaṇādau ca sāṅkhyayogau ca haitukāḥ। bauddhapāśupatādyāstu pāṣaṇḍā iti kīrtitāḥ। mīmāṁsā trividhā proktā brāhmī daivī ca kārmikī। brahmatarkaṁ ca mīmāṁsāṁ seveta jñānasiddhaye। vaidikajñānavairūpyāt nānyat seveta paṇḍitaḥ॥"
"Brahmatarka is a text of logic narrated by lord Vishnu himself. Nyāya philosophy of Akshapada, Vaisheshika philosophy of Kanada, and Sānkhya and Yōga philosophies are motivated, i.e. do not provide correct Vedic knowledge. Buddhism and Pāshupata based agamas are false doctrines. People know this well. Mīmāsa philosophy can be interpreted in three ways: pro Brahman, or pro Daivi, i.e, exalting the feminine prakrti, or pro ritualistic. Brahmatarka and Mīmāmsa philosophies must be studied to obtain knowledge. Other doctrines are opposed to Vedic knowledge and the wise do not follow them."
ityanyasāṅkhyayogayoḥ niṣiddhatvāt nāradīye।sāṅkhyasya nirīśvaratvāt uktatvācca iśvarasya। sāṅakhyaiḥ yogaiśca vihitahiṁsāyā api anarthahetutvāṅgīkārāt। atra tu yuddhavidhānācca mokṣārthatvenaiva karmabandhaṁ prahāsyasīti।
Thus, independent Sāmkhya and Yōga philosophies are forbidden in Nārada purāna. The independent philosophies of Sānkhya and Yōga advocate the non-existence of God, while the Bhagavad Gita asserts the existence of God. Both Sānkhya and Yōga advocate non killing and passivity faced with injustice, as killing leads to destruction as per their doctrine. But Bhagavad Gita advocates the rightful war as a way to liberation by forsaking bondage to results of action.
paramasāṅkhyayogayośca uktārthatvenaiva na virodhaḥ ॥39॥
The topics stated by Supreme Sānkhya and Yōga as per the earlier stated understanding (i.e. Sānkhya = accurate and certain knowledge; Yōga = means to attain that knowledge) are not opposed to Bhagavad Gita.
Note: Sānkhya, Yōga, Nyāya, and Vaisheshka darshanas are considered to be motivated and not accurate in their current form. The original Darshanas of Sānkhya and Yōga are termed as "Parama Sānkhya and Yōga" and are accepted. Buddhism and Pāshupata āgama are rejected as false doctrines. Mīmamsa is accepted, though has different layers of interpretation.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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