Herein the word svāṁśa-kalayā indicates that the Lord would appear as the son of Devahūti and Kardama Muni as Kapiladeva, the first propounder of the Sāṅkhya philosophy, which is mentioned here as tattva-saṁhitā. The Lord foretold to Kardama Muni that He would appear in His incarnation Kapiladeva and would propagate the philosophy of Sāṅkhya. Sāṅkhya philosophy is very well known in the world as propagated by another Kapiladeva, but that Sāṅkhya philosophy is different from the Sāṅkhya which was propounded by the Lord Himself. There are two kinds of Sāṅkhya philosophy: one is godless Sāṅkhya philosophy, and the other is godly Sāṅkhya philosophy. The Sāṅkhya propagated by Kapiladeva, son of Devahūti, is godly philosophy.
There are different manifestations of the Lord. He is one, but He has become many. He divides Himself into two different expansions, one called kalā and the other vibhinnāṁśa. Ordinary living entities are called vibhinnāṁśa expansions, and the unlimited expansions of viṣṇu-tattva, such as Vāmana, Govinda, Nārāyaṇa, Pradyumna, Vāsudeva and Ananta, are called svāṁśa-kalā. Svāṁśa refers to a direct expansion, and kalā denotes an expansion from the expansion of the original Lord. Baladeva is an expansion of Kṛṣṇa, and from Baladeva the next expansion is Saṅkarṣaṇa; thus Saṅkarṣaṇa is kalā, but Baladeva is svāṁśa. There is no difference, however, among Them. This is very nicely explained in the Brahma-saṁhitā (BS 5.38): dīpārcir eva hi daśāntaram abhyupetya. With one candle one may light a second candle, with the second a third and then a fourth, and in this way one can light up thousands of candles, and no candle is inferior to another in distributing light. Every candle has the full potential candlepower, but there is still the distinction that one candle is the first, another the second, another the third and another the fourth. Similarly, there is no difference between the immediate expansion of the Lord and His secondary expansion. The Lord's names are considered in exactly the same way; since the Lord is absolute, His name, His form, His pastimes, His paraphernalia and His quality all have the same potency. In the absolute world, the name Kṛṣṇa is the transcendental sound representation of the Lord. There is no potential difference between His quality, name, form, etc. If we chant the name of the Lord, Hare Kṛṣṇa, that has as much potency as the Lord Himself. There is no potential difference between the form of the Lord whom we worship and the form of the Lord in the temple. One should not think that one is worshiping a doll or statue of the Lord, even if others consider it to be a statue. Because there is not potential difference, one gets the same result by worshiping the statue of the Lord or the Lord Himself. This is the science of Kṛṣṇa consciousness.