The founder of this philosophical system was Kapila.* Some assert that the followers of this school do not believe in God. The fact is, however, that they do not affirm the existence of a creator, and creation is ascribed to Nature (Prakṛiti), and the world is said to be eternal. All that is veiled by non-existence is not believed to be non-existent* but the caused is absorbed in the cause, as a tortoise retracts its feet within its shell. They accept the doctrine of freedom of will in actions, and of hell, of heaven, and the recompenses of deeds. With regard to emancipation, they agree with the Mímáṃsá. Proof (pramáṇa), is of three kinds.* They do not believe in the soul (átman).* Analogy and comparison are not accounted sources of knowledge, nor are time and space, substances, but caused by the motion of the sun. The word tattva (first principle) is used in their treatises for padártha, of which there are twenty-five, and these are comprised under four heads. 1. Prakṛiti (Nature), which is evolvent and not evolute. (2). Prakṛiti-vikṛiti (developments of Nature), evolvent and evolute; these are of seven kinds, viz., mahat (the great one, Buddhi or Intellect), ahankára (consciousness or egotism), and the five tanmátra (subtile elements). 3. Vikṛiti (modifications), are evolutes only, and are not more than sixteen, namely the eleven indriya—(five senses, five organs of action and manas) and the five gross elements (ether, air, light or fire, earth and water). (4). The fourth is neither Nature, nor modification, nor evolvent nor evolute, and is called Purusha,* that is Átman, the soul.

The first of the principles above-mentioned is primordial matter, <Greek>, which is universal, indiscrete, and possessing the modes of goodness, pas­sion and darkness. The fourth is viewed under two aspects, (a) the Supreme Being, as absolute existence and knowledge,* (b), the rational soul, omni­present, eternal and multitudinous. By the union of the first and fourth, existence and non-existence come into being. Nature is said to be blind. It has not the power of vision nor of perception but only that of flux and reflux and the soul is regarded as a man without feet. When the two con­join, the renewal and destruction of life* come into successive operation. At the time of elemental dissolution, the three modes (of goodness, passion and darkness) are in equipoise. When the time of creation arrives, the mode of goodness preponderates, and Mahat (Intellect) is revealed, and this is considered the first emanation, and it is separate for every human creature. It is also called Buddhi, and is a substance, and the primary seat of eight states or qualities, viz., virtue, vice, knowledge, ignorance, absence of passion or passivity (virága), from which springs perception of the nothingness of worldly things, and indifference; avirága its opposite: aiśvarya, supernatural power acquired through austerities, and acts that seem incredible or impossible to human vision, of which eight kinds are given in the Pátañjala system: anaiśvarya its opposite. Four of the above positive states arise from the predominance of the mode of goodness and the other four from that of darkness. From Mahat (Intellect),* proceeds consciousness (ahankára). It is the principle of egotism and is the reference of every thing to self. In Mahat (intellect), when the mode, goodness predominates, it is called vaikṛita ahankára, modified conscious­ness. If under the influence of the mode, darkness, it is called bhútadi ahankára (source of elemental being). If passion is in the ascendant, it becomes taijasa ahankára or impellent consciousness. From the first kind of consciousness, the eleven organs proceed, six of sense (including manas) and five of action, as before described. From the second, the five tanmátra (subtile elements), sound, tangibility, colour or form, savour and odour. These are regarded in this system as subtile substances from which the five gross elements take their rise: from sound, ether; from tangibility, air; from form, fire; from savour, water, and from odour, earth.

From this exposition it is clear that the seven substances mentioned (intellect, consciousness, and the five subtile elements) are on the one hand evolvents, and on the other evolutes, and the sixteen, that is, the eleven organs and the five gross elements, are evolutes. The soul (átman) is considered neither evolvent nor evolute. The five senses are held to be organs of perception, and manas discriminates between advantage and detriment. Consciousness cognizes itself by act or the omission of act, and intellect determines one or the other. From the five gross elements, other productions are evolved, but as tattvas, are incapable of further crea­tions, causality is not attributed to them

The elemental order of creation is sixfold:—(1). svarga-loka, the world above, in the constitution of which goodness prevails: (2). mṛityu­loka, (world of death), the abode of men, in which foulness or passion predominates: pátála-loka, the world beneath, in which darkness is prevalent: devatá: (superior order of being) in which the element of good­ness is predominant. Through their extraordinary power they can appear in divers shapes, and assume astonishing appearances, and from the trans­parency of their essence their true forms are invisible to the sight. There are eight orders of these:—(1). Bráhmya, blessed spirits, that inhabit the abode of Brahmá. (2). Prájápatya*: Prajápati is the name of a great divinity to whom is assigned a sphere, and those that dwell therein are thus styled. (3). Aindra: Indra, is the regent of the heavens, to whom a sphere is likewise referrible, and its dwellers are thus denominated. (4). Paitra*: the belief of the Hindu sage is that each individual's progenitors that have died after a life of good works, will receive celestial shapes and enjoy their recompense in a special abode. The devatás therein, are called by this name. (5). Gándharva: this is said to be a sphere where the heavenly choristers reside. (6). Yáksha: in this sphere the Yakshas dwell; they are great ministering spirits, the guardian of the north. (7). Rákshasa, is a sphere inhabited by the Rákshasas, who are the malignant fiends of these orders and who slay men. (8). Piśácha: by this name an order of beings is defined who are characterized by an evil nature and perverted intelligence. They are less powerful than the Rákshasas, and are assigned a special sphere, and extraordinary legends are related of each of these orders.*

The Animal creation (tiryagyonya)* is one in which the mode rajas (passion or foulness), prevailed at its production and is of five kinds:— (1). paśu, domestic animals: (2). mṛiga, wild animals: (3). pakshí, birds: (4). sariśṛipa, creeping things applied to the different reptiles and fishes: (5). sthávara,* the vegetable kingdom. Mánushya,* man, was produced through excess of the quality of passion. The general opinion adopts this division and belief. At the dissolution of the world, these crea­tions perish with the five elements, and the elements are absorbed in the five tanmátras (rudimentary elements) which again are veiled in egotism (ahankára), and this in turn is absorbed in the secret recesses of mahat, intellect, which is (finally) lost in the pure depths of Prakṛiti (Nature).

Pain is of three kinds:—(1). ádhyátmika, intrinsic pain, both bodily and mental: (2). ádhidaivika, supernatural pain or calamity from a divine source, and (3). ádhibhautika, extrinsic pain arising from the natural source of the elements. Bandha, bondage, is the source of all that fetters the spirit and debars it from emancipation.

Prákṛitika signifies one who holds Nature (Prakṛiti), in place of God. Vaikṛitika* is one who from ignorance assumes the eleven organs (of action and sense), (indriya) to be the Supreme Being. Dakshina (religious offerings or oblations in general) implies the being attached to the performance of works and believing them to be the ultimate aim of spirituality.

They affirm that he whose mind is concentrated upon one object (of contemplation) and the fruition* of the celestial abode, if the subject of his absorption be the first-mentioned and his thoughts be thus continu­ously applied in efficacious devotion, he attains to the enjoyment of bliss in the sphere above for a hundred thousand manvantaras,* after which he returns to this world; in the organs of sense and action (indriya), during ten manvantaras, in the elements during one hundred, in consciousness (ahankára), during one thousand, and in intellect (mahat), during ten thousand, he enjoys the fruition of heavenly delights; after which term he reverts to this earth.* A manvantara is one and seventy enumera­tions of the four ages.* For each good action a period of heavenly bliss is allotted: for instance, he who gives to a Brahman sufficient ground for the erection of a house, will be recompensed by ten kalpas in heaven, a kalpa being equivalent to four yugas. He who bestows a thousand cows in charity, passes one kroṛ and 14,000 kalpas in paradise, and after numerous alterna­tions of earth and heaven, the severance between nature (Prakṛiti) and the soul (Purusha) is evolved before the vision, and right apprehension arises. This is the goal of emancipation and the renewal of embodiments ceases for ever.

This school also like that of the Vedánta, recognises two kinds of body, the liṇga saríra, or subtile frame, consisting of eighteen members, viz., the eleven organs of action and sense with manas, the five subtile ele­ments, with intellect and consciousness. The other is the sthúla saríra or gross body, and death signifies the divulsion of the one from the other, the subtile frame continuing till final liberation.

The subjects of this system are treated in sixty tantras which like the term adhyáya* is used for division or chapter.

The first treats of the existence of Nature and the soul: the second describes Nature as one: the third, shows the distinction between the soul and Nature: the fourth, that there is no effect without a cause: the fifth that Nature exists as the root-evolvent of all other forms: the sixth, that all evolved action must be associated with one of three qualities; the seventh, that the separation of the soul from Nature is attained through perfect knowledge: the eighth, the association of these two with Ignorance: the ninth, that in the light of perfect knowledge when Nature ceases from alternations of embodiment, if for a time the elemental form should continue to endure, it is solely through the residuum* of ignorance otherwise it would also perish: the tenth, that causality lies in Nature and not in the soul, and it treats of the five states of the five afflictions (kleśa), viz., ignorance, egotism, desire, aversion and ardent attachment to life,* as briefly alluded to in the Pátañjala school. Twenty-eight topics treat of the defect of the twenty-eight faculties of the eleven indriya, and the seventeen injuries of Intellect.* Nine topics treat of the nine distinctions of acquiescence (tushṭi):—(1). Prakṛiti-tushṭi, (relating to matter), concentration of thought on Nature and contemplation thereof, in the belief that Nature will increase knowledge and sever the soul from itself: (2). Upádána-tushṭi (relating to means), the knowledge that Nature of itself will solve no difficulty, and that until the heart is detached from all objects, the end is not attainable: (3). Kálatushṭi, (relating to time), the notion that all desires are fulfilled by the passing a way of time, upon which therefore, the mind should be fixed while the heart is detached: (4). Bhágya-tushṭi (relating to fortune); in the knowledge that to the many the world passes away and effects nothing, to understand that the solution of difficulties rests with fortune and to turn thereunto freeing the mind from all other attachment: (5). Pára-tushṭi, withdrawal from all wordly unsub­stantial pleasures in the assurance that thousands have sought them with pain and profited nothing thereby, and hence to abandon their pursuit: (6). Supára-tushṭi, to detach the heart from personal possessions, in the view that they have no stability, since tyrants may take them by force, and thieves may by cunning, steal. (7). Párápára-tushṭi, abstinence from pleasures of sense with the knowledge that even if followed by personal gratification, they must cease, and to such as these, attachment is vain:* (8). Anuttamámbhas-tushṭi detachment from all enjoyments, from con­sciousness of pain in their loss: (9). Uttamámbhastushṭi, detachment from pleasure with the motive of avoiding injury to others.*

Eight tantras or topics treat of the eight perfections (siddhi): (1). úha-siddhi (reasoning), without the necessity of reading to understand a subject by the light of reason: (2). śabda siddhi (oral instruction), without need of teaching, to understand by the mere hearing of the words: (3). adhyayana-siddhi (study), becoming wise by the perception of truths: (4). suhṛidprápti-siddhi, attaining knowledge by intercourse of friends: (5). dána-siddhi, (gift), serving one who accepts an invitation to a repast, or the bestowal of a gift on him, and manifesting a desire of knowledge and success in obtaining it.