It includes the ancient Samkhya Sutra of Kapila, Samkhya karika of Ishvarakrishna, Samkhya Sutra Vritti of Aniruddha, the Bhasya (commentary) of Vijnana Bhikshu, the Vrittisara of Vedantin Mahadeva, Tattva Samasa and commentary of Narendra, and works of Gaudapada, Vachaspati Mishra, and Panchashikha.
[1] The text provides foundational doctrines of one of the influential schools of Hindu philosophy, such as "nothing can come out of nothing, and nothing can altogether vanish out of existence" in its doctrine of Sat-Karya-Siddhanta,[2] a debate on the two theories for the origin of the world - the creationists (Abhava Utpatti) and the evolutionists (Vivarta, changing from one state to another),[3] the doctrine of Parinama (transformation),[4] among others.
The first three describe core Samkhya doctrines, the fourth chapter describes stories for illustration of the doctrines, the fifth reviews arguments and challenge by rival Indian philosophies particularly Buddhism on one side and Theistic philosophy on the other side, then provides its analysis and answers to those challenges.
The last chapter recapitulates its thesis, summarizes its main points and makes conclusions.
Other important commentaries on this text include Anirruddha's Kāpilasāṁkhyapravacanasūtravṛtti (15th century), Mahādeva’s Sāṁkhyapravacanasūtravṛttisāra (c. 1600) and Nāgeśa’s Laghusāṁkhyasūtravṛtti.