गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

attainment of rain, sons, or residence in Svargaloka, these results are intended to
bring faith in the words of the Vedas. This is confirmed by the Kaṭha Upaniṣad
(1.3.15) in the words sarve vedāḥ yat-padam āmananti (All the Vedas aspire to
attain the feet of the Supreme Personality of Godhead) and the śrīmad-
Bhāgavatam (2.5.15) in the words nārāyaṇa-parā vedāḥ (The Vedic literatures are
made by and are meant for the Supreme Lord). Because it contradicts the
conclusions of the Vedas, the Sāṅkhya-smṛti cannot properly explain the meanings
of the Vedas. A text that agrees with the conclusions of the Vedas may properly
explain the Vedas. The Sāṅkhya-smṛti does not even agree with the conclusion of
the Vedas. The Sāṅkhya-smṛti invented by Kapila contradicts the Vedas. It is not a
genuine scripture. Because it is thus worthless we do not fear to reject it. Even if it
was written by a famous author, a book that contradicts the Vedas should not be
accepted. There are many smṛtis presenting many different philosophies that are
all worthless because they contradict the truths of the Vedas. Smṛti that
contradicts the Vedas should be rejected, and smṛti that follows the teachings of
the Vedas should be accepted.
Using evidence from the smṛtis that support the Vedas, we shall refute the
smṛtis that reject the Vedas. In this way we shall proclaim those smṛtis to be in
error because they contradict the other smṛtis.
The quotation from śvetāśvatara Upaniṣad (5.2) ṛṣiṁ prasūtaṁ kapilaṁ yas tam
agre jñānair bibharti (The great sage Kapila is full of knowledge) does not give
authority to the Sāṅkhya-smṛti. Because the Upaniṣads would not glorify a sage
who opposed the Vedic conclusion, the Kapila here must be a person different
from the author of the Sāṅkhya-smṛti. The Taittirīya Brāhmaṇa, however,
considers Manu (the author of Manu- smṛti) an exalted authority in these words:
yad vai kiñcana manur avadat tad bheṣajam (Whatever Manu has said is certainly
the cure for the ills of this world). In the same way the smṛti says that by the
mercy of Pulastya Muni and Vasiṣṭha Muni, the sage Parāśara (the author of the
Viṣṇu Purāṇa) attained transcendental knowledge of the Supreme Personality of
Godhead. However, the Kapila who wrote a book contradicting the Vedas, and
who was born in the family of Agni, was an ordinary jīva bewildered by the
illusory potency māyā. He was not the same Kapila who was born as the son of
Kardama Muni and who was an incarnation of the Supreme Personality of
Godhead, Lord Vāsudeva. This is so because the Padma Purāṇa says:
kapilo vāsudevākhyaḥ*
sāṅkhyaṁ tattvaṁ jagāda ha
brahmādibhyaś ca devebhyo
bhṛgv-ādibhyas tathaiva ca
tathaivāsuraye sarvaṁ
vedārthair upabṛṁhitam
sarva-veda-viruddhaṁ ca
kapilo 'nyo jagāda ha
. . .sāṅkhyam āsuraye 'nyasmai
kutarka-paribṛṁhitam