The instructions of Lord Kapila to His mother Devahūti are fully described in the Third Canto (Chapters 25-32) of the Śrīmad-Bhāgavatam, and anyone who follows the instructions can achieve the same liberation obtained by Devahūti. The Lord spoke Bhagavad-gītā, and thereby Arjuna achieved self-realization, and even today anyone who follows the path of Arjuna can also attain the same benefit as Śrī Arjuna. The scriptures are meant for this purpose. Foolish, unintelligent persons make their own interpretations by imagination and thus mislead their followers, causing them to remain in the dungeon of material existence. However, simply by following the instructions imparted by Lord Kṛṣṇa or Lord Kapila, one can obtain the highest benefit, even today.
Srimad-Bhagavatam
By His Divine Grace A.C. Bhaktivedanta Swami Prabhupada
Canto 1, Text 10
“Creation”
Krsna Is the Source of All Incarnations
The fifth incarnation, named Lord Kapila, is foremost among perfected beings. He gave an exposition of the creative elements and metaphysics to Āsuri Brāhmaṇa, for in course of time this knowledge had been lost.
Purport
The sum total of the creative elements is twenty-four in all. Each and every one of them is explicitly explained in the system of Sāṅkhya philosophy. Sāṅkhya philosophy is generally called metaphysics by the European scholars. The etymological meaning of sāṅkhya is “that which explains very lucidly by analysis of the material elements.” This was done for the first time by Lord Kapila, who is said herein to be the fifth in the line of incarnations.
The Hare Krishna Movement 