Srimad-Bhagavatam: Canto 9 - Chapter 1 - Verse 13


यस्येरिता साङ्ख्यमयी द‍ृढेह नौ-र्यया मुमुक्षुस्तरते दुरत्ययम् ।भवार्णवं मृत्युपथं विपश्चित:परात्मभूतस्य कथं पृथङ्‌मति: ॥ १३ ॥


yasyeritā sāṅkhyamayī dṛḍheha nauryayā mumukṣus tarate duratyayambhavārṇavaṁ mṛtyu-pathaṁ vipaścitaḥparātma-bhūtasya kathaṁ pṛthaṅ-matiḥ


Kapila Muni enunciated in this material world the Sāṅkhya philosophy, which is a strong boat with which to cross over the ocean of nescience. Indeed, a person eager to cross the ocean of the material world may take shelter of this philosophy. In such a greatly learned person, situated on the elevated platform of transcendence, how can there be any distinction between enemy and friend?


One who is promoted to the transcendental position (brahma-bhūta) is always jubilant (prasannātmā). He is unaffected by the false distinctions between good and bad in the material world. Therefore, such an exalted person is samaḥ sarveṣu bhūteṣu; that is to say, he is equal toward everyone, not distinguishing between friend and enemy. Because he is on the absolute platform, free from material contamination, he is called parātma-bhūta or brahma-bhūta. Kapila Muni, therefore, was not at all angry at the sons of Sagara Mahārāja; rather, they were burnt to ashes by the heat of their own bodies.