The purpose of the Lord’s incarnation as Kapila is to teach the quintessence of philosophy and religion by which one can strive to attain freedom from samsara. Kapila’s advice to Devahuti transcends the theoretical views on this matter and comes to grips with the practical guidance needed for liberation from bondage, pointed out Sri Damodhara Dikshitar in a discourse.
The crux of the human condition is the ambivalence present in the union of the atma with the body, while it is also true that the atma is aligned to the Paramatma like the waves in the ocean. Kapila shows that the paths of yoga and bhakti are available for the jivatma bound by karma to the cycle of birth. The goal of liberation can be attained by the practice of either of these disciplines.
Kapila presents a synoptic view of the Sankhya philosophy and yoga and says one has to attain detachment through yoga. Yoga consists of the practice of inward concentration along with the control of the senses and the mind. The mind is the cause of both bondage and liberation. When attached to the gunas of Prakriti, it leads to bondage. When it begins to feel the impact of God in one’s life, it leads to liberation. So the mind has to be trained to maintain an impartial stance towards the material world.
The sense of I and Mine is very strong in all beings and motivates one to desire possessions, fame, name, etc, in life. But if one gives up the sense of I and Mine and understands that one’s atma and not one’s body is what has to be cared for, the priorities in one’s life automatically are withdrawn from worldly concerns. Practice of devotion to God helps to cultivate this detachment, the goal of all spiritual disciplines.