yat sankhyaih prapyate sthanam tad yogair api gamyate ekam sankhyam ca yogam ca yah pasyati sa pasyati
Translation
One who knows that the position reached by means of analytical study can also be attained by devotional service, and who therefore sees analytical study and devotional service to be on the same level, sees things as they are.
Commentary by Srila Prabhupada
The real purpose of philosophical research is to find the ultimate goal of life. Since the ultimate goal of life is self-realization, there is no difference between the conclusions reached by the two processes. By Sankhya philosophical research one comes to the conclusion that a living entity is not a part and parcel of the material world but of the supreme spirit whole. Consequently, the spirit soul has nothing to do with the material world; his actions must be in some relation with the Supreme. When he acts in Krishna consciousness, he is actually in his constitutional position. In the first process, Sankhya, one has to become detached from matter, and in the devotional yoga process one has to attach himself to the work of Krishna consciousness. Factually, both processes are the same, although superficially one process appears to involve detachment and the other process appears to involve attachment. Detachment from matter and attachment to Krishna are one and the same. One who can see this sees things as they are.
Commentary by Sri Visvanatha Cakravarti Thakur
This verse clarifies the issue. What is achieved by sannyasa (sankhyaih) is achieved by niskama karma (yogaih). The plural is used to show respect. He who sees these two as one by intelligence actually sees. He is a wise man with vision.
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