Samkhya Yoga teaches the wisdom of distinguish between the Atma and the Anatman, between the true self and the false self, between the sentient and the insentient, between the external and the changing. (DBG, p. 99)
The word Samkhya actually means wisdom. To gain wisdom, the practice of inner inquiry must be undertaken. (DBG, p. 105)
The chapter on Samkhya Yoga, the second chapter, is an extremely important part of the Gita. Once you can understand the difference between Atma and Anatman, the difference between the true self and the false associated with worldly things, then all the other chapters will become very easy to understand. Therefore, you have to take this second chapter stanza by stanza, and spend, if need be, two or three days in concentration, trying to understand Samkhya Yoga from the very core of your heart. Each word of each verse in this chapter, starting with Krishna’s teachings, can be considered a rare jewel. It is only when you completely understand the nature of Samkhya Yoga that you will be able to understand the Gita in full. (DBG, p. 1 10)
The second chapter of the Gita, which is called Samkhya Yoga, discusses the wisdom path. The principle that underlies Samkhya Yoga is this: Only that which is born will die. Whatever undergoes birth and death, passes through six stages in the course of its existence, namely birth, growth, development, decay, old ago and death. But, if it had never been born the first place, then none of the other phases would have arisen. What is it that never takes birth? It is the Atma! Atma is not born. Atma does not die. Atma does not undergo any modifications. It is permanent, it is immutable, it is everlasting, it has no attributes. It is your true nature. Only the body has birth, only the body experiences the six stages of life, only the body has death. But the In-dweller of the body, the Dehi, remains unaffected by all these bodily changes. This In-dweller is the Atma. It is called Nirmaya, the one devoid of Maya, the one free of illusion. Once you understand the principle of Atma, you will recognize it as the only thing of true value, the only thing worth knowing, everything else is ephemeral and impermanent. You must make every effort to acquire the knowledge of Atma and thereby gain lasting joy. (DBG, p. 159)
‘Samkhya Yoga’ enables one to distinguish between the eternal and transient, ‘Atma’ and ‘an-athma.’ It implies the awareness of the basic truth, but a person suffering from ignorance, how would he be able to understand Atma and anatma? Still, when a patient is in great danger, the doctor has to see that he gets out of danger. Afterwards he can undertake the regular treatment. Unless the patient is saved from danger, other remedies will be futile. When a person is drowning, we have to first take him out of the water to the shore and then offer the necessary treatment. We don’t start the treatment while the person is struggling frantically. So Krishna gave Arjuna at the outset a strong injection of courage to save him from sorrow and dejection. He explained the principle of Atma and anatma to him. ‘Arjuna, with fear you will not be able to accomplish anything. Don’t give way to fear; you are the fearless Atma. It is only in that state of Atmic awareness that I can make you achieve victory.’
In truth Krishna is ‘Atma,’ Arjuna is caught in the ‘un-Atma’ ignorance. Krishna said, ‘I would like to explain things related to you and Me. Let us suppose that I were to become you, and you were to become Me. If I were to become you, I would also become weak-minded, but it is impossible for such weakness to enter Me. On the other hand, if you want to become Me, then you have to follow Me!’ Then Arjuna said, ‘Swami, I will follow your command implicitly.’ After instilling courage into Arjuna, He directed him to enter the battle. (SSS Vol.17, pp. 118/119)