Srimad-Bhagavatam: Canto 3 - Chapter 1 - Verse 1
मैत्रेय उवाचएवं निशम्य कपिलस्य वचो जनित्रीसा कर्दमस्य दयिता किल देवहूति: ।विस्रस्तमोहपटला तमभिप्रणम्यतुष्टाव तत्त्वविषयाङ्कितसिद्धिभूमिम् ॥ १ ॥
maitreya uvācaevaṁ niśamya kapilasya vaco janitrīsā kardamasya dayitā kila devahūtiḥvisrasta-moha-paṭalā tam abhipraṇamyatuṣṭāva tattva-viṣayāṅkita-siddhi-bhūmim
Śrī Maitreya said: Thus Devahūti, the mother of Lord Kapila and wife of Kardama Muni, became freed from all ignorance concerning devotional service and transcendental knowledge. She offered her obeisances unto the Lord, the author of the basic principles of the Sāṅkhya system of philosophy, which is the background of liberation, and she satisfied Him with the following verses of prayer.
The system of philosophy enunciated by Lord Kapila before His mother is the background for situation on the spiritual platform. The specific significance of this system of philosophy is stated herein as siddhi-bhūmim — it is the background of salvation. People who are suffering in this material world because they are conditioned by the material energy can easily get freedom from the clutches of matter by understanding the Sāṅkhya philosophy enunciated by Lord Kapila. By this system of philosophy, one can immediately become free, even though one is situated in this material world. That stage is called jīvan-mukti. This means that one is liberated even though one stays with his material body. That happened for Devahūti, the mother of Lord Kapila, and she therefore satisfied the Lord by offering her prayers. Anyone who understands the basic principle of Sāṅkhya philosophy is elevated in devotional service and becomes fully Kṛṣṇa conscious, or liberated, even within this material world.