Kapilopadesha occurs in the third skandha of the Bhagavata Purana, comprising nine of its concluding chapters.In Kapilopadesha, which is in the form of the dialogue between Kapila and his mother, Devahuti, the son gives sermons on a variety of subjects, but never deviates from the central theme of the Bhagavata, namely, mukti, or freedom from bondage. The method advocated here is towards this emancipation, Kaivalya, is the Samkhya philosophy.