Amongst the perpetually living entities, Kapila is considered an incarnation of Krsna. BG 1972 purports

Expressions researched:
"Amongst the perpetually living entities, Kapila is considered an incarnation of Kṛṣṇa"

Bhagavad-gita As it is

BG Chapters 7 - 12

Amongst the perpetually living entities, Kapila is considered an incarnation of Kṛṣṇa, and His philosophy is mentioned in the Śrīmad-Bhāgavatam. Later on another Kapila became famous, but his philosophy was atheistic. Thus there is a gulf of difference between them.

BG 10.26 (1972), Translation and Purport

Of all trees I am the holy fig tree, and amongst sages and demigods I am Nārada. Of the singers of the gods [Gandharvas] I am Citraratha, and among perfected beings I am the sage Kapila.

The fig tree (aśvattha) is one of the most beautiful and highest trees, and people in India often worship it as one of their daily morning rituals. Amongst the demigods they also worship Nārada, who is considered the greatest devotee in the universe. Thus he is the representation of Kṛṣṇa as a devotee. The Gandharva planet is filled with entities who sing beautifully, and among them the best singer is Citraratha. Amongst the perpetually living entities, Kapila is considered an incarnation of Kṛṣṇa, and His philosophy is mentioned in the Śrīmad-Bhāgavatam. Later on another Kapila became famous, but his philosophy was atheistic. Thus there is a gulf of difference between them.