Samkhya is regarded as the oldest of the orthodox philosophical systems in Hinduism. Its philosophy regards the universe as consisting of two eternal realities: purusha and prakrti. The purushas (souls) are many, conscious and devoid of all qualities. They are the silent spectators of prakrti (matter or nature), which is composed of three gunas (dispositions): satva, rajas and tamas (steadiness, activity and dullness). When the equilibrium of the gunas is disturbed, the world order evolves. This disturbance is due to the proximity of Purusha and prakrti. Liberation (kaivalya), then, consists of the realisation of the difference between the two.

This was a dualistic philosophy. But there are differences between the Samkhya and Western forms of dualism. In the West, the fundamental distinction is between mind and body. In Samkhya, however, it is between the self (purusha) and matter, and the latter incorporates what Westerners would normally refer to as "mind". This means that the Self as the Samkhya understands it is more transcendent than "mind".

Samkhyan cosmology describes how life emerges in the universe. The evolution of forms at the basis of Samkyha is quite unique. It is the influence of Samkhya that evolution has been discussed in ancient Hindu scriptures, including the Mahabharata and the Yoga Vasishtha.

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