It is most related to the Yoga school of Hinduism, and it was influential on other schools of Indian philosophy.Sāmkhya is an enumerationist philosophy whose epistemology accepts three of six pramanas (proofs) as the only reliable means of gaining knowledge
The existence of God or supreme being is not directly asserted, nor considered relevant by the Samkhya philosophers.
Sāṃkhya denies the final cause of Ishvara (God).
While the Samkhya school considers the Vedas as a reliable source of knowledge, it is an atheistic philosophy according to Paul Deussen and other scholars.
A key difference between Samkhya and Yoga schools, state scholars,is that Yoga school accepts a "personal, yet essentially inactive, deity" or "personal god".
Some 19th and 20th century scholars suggested that Samkhya may have non-Vedic origins.
Dandekar, similarly wrote in 1968, "The origin of the Sankhya is to be traced to the pre-Vedic non-Aryan thought complex".
Here – in Kaushitaki Upanishad and Chandogya Upanishad – the germ are to be found (of) two of the main ideas of classical Samkhya.
Sage Kapila is traditionally credited as a founder of the Samkhya school.
The earliest mention of dualism is in the Rigveda, a text that was compiled in the second millennium BCE