The Kapilopadesha, is found within the third Skandha (book) of the Bhagavata Purana. While the Bhagavata primarily focuses on the incarnations of Lord Vishnu and the path of Bhakti (devotion), it also contains profound philosophical teachings.

The Kapilopadesha records a divine dialogue between Lord Kapila—an incarnation of Vishnu—and his mother, Devahuti. Throughout these nine chapters, Kapila provides sermons aimed at achieving Mukti (liberation from worldly bondage). The book highlights that the specific path advocated here is Samkhya philosophy, a systematic analytical approach to understanding reality that leads to Kaivalya, or ultimate emancipation.