Srimad Bhagavatam — Shashtha Skandha, Shloka 32
Soma Pacifies the Pracetās; Dakṣa’s Haṁsa-guhya Prayers; Hari Grants Creative Power
अस्तीति नास्तीति च वस्तुनिष्ठयो- रेकस्थयोर्भिन्नविरुद्धधर्मणो: । अवेक्षितं किञ्चन योगसाङ्ख्ययो: समं परं ह्यनुकूलं बृहत्तत् ॥ ३२ ॥
astīti nāstīti ca vastu-niṣṭhayor eka-sthayor bhinna-viruddha-dharmaṇoḥ avekṣitaṁ kiñcana yoga-sāṅkhyayoḥ samaṁ paraṁ hy anukūlaṁ bṛhat tat
There are two parties — namely, the theists and the atheists. The theist, who accepts the Supersoul, finds the spiritual cause through mystic yoga. The Sāṅkhyite, however, who merely analyzes the material elements, comes to a conclusion of impersonalism and does not accept a supreme cause — whether Bhagavān, Paramātmā or even Brahman. Instead, he is preoccupied with the superfluous, external activities of material nature. Ultimately, however, both parties demonstrate the Absolute Truth because although they offer opposing statements, their object is the same ultimate cause. They are both approaching the same Supreme Brahman, to whom I offer my respectful obeisances.
Actually there are two sides to this argument. Some say that the Absolute has no form ( nirākāra ), and others say that the Absolute has a form ( sākāra ). Therefore the word form is the common factor, although some accept it ( asti or astika ) whereas others try to negate it ( nāsti or nāstika ). Since the devotee considers the word “form” ( ākāra ) the common factor for both, he offers his respectful obeisances to the form, although others may go on arguing about whether the Absolute has a form or not.
FAQs
It teaches that the one Supreme Reality can be spoken of as both 'existing' and 'not existing'—not as a contradiction, but because the same Truth manifests different, non-opposing aspects depending on how it is approached and described.
In his prayers, Daksha acknowledges the Lord’s transcendence beyond limited categories, showing that the Supreme can be approached through different systems (Yoga and Sāṅkhya) while remaining one, impartial, and ultimately benevolent.
Hold a broader, non-sectarian view: different disciplines and descriptions may emphasize different aspects of the same Divine Reality—so practice sincerely, avoid quarrel over labels, and cultivate devotion and humility toward the Supreme.