Sankhya is one of the oldest schools of Indian philosophy, founded by sage Kapila, emphasizing a dualistic understanding of the universe through the concepts of Purusha (soul) and Prakriti (matter). It provides a systematic account of cosmic evolution and the dual nature of existence, advocating for the distinction between spirit and matter, and seeks to alleviate suffering through knowledge and understanding of the self. The philosophy has significantly influenced various disciplines, including yoga and Ayurveda, and encompasses concepts of liberation such as jivanmukti and videhamukti.