Kapila

Kapila there are two who taught sankhya, the process of analysing the material elements. The first is an Avatar of Lord Visnu who appeared in Satya-yuga as the son of Devahuti and Kardama Muni. His teachings are recounted in Srimad Bhagavatam and focus on understanding the role of spirit within matter and cultivating devotion to the Lord. The second is an atheist who appeared later and taught a similar mode of analysis without any reference to spirit or the Supreme Lord.

— books Sri Navadvipa-dhama-mahatmya / Glossary