Samkhya (Sanskrit: सांख्य, IAST: sāṃkhya) is one of the six orthodox (astika) schools of Hindu philosophy and classical Indian philosophy. Sage Kapila is traditionally credited as a founder of the Samkhya school. It is regarded as one of the oldest philosophical systems in India.
The major text of this Vedic school is the extant Samkhya Karika circa 200 CE. This text (in karika 70) identifies Sāmkhya as a Tantra and its philosophy was one of the main influences both on the rise of the Tantras as a body of literature, as well as Tantra sadhana.
Sāmkhya is an enumerationist philosophy that is strongly dualist. Sāṃkhya denies the final cause of Ishvara (God). Sāmkhya philosophy regards the universe as consisting of two realities; Puruṣa (consciousness) and prakriti (phenomenal realm of matter). Jiva is that state in which puruṣa is bonded to prakriti through the glue of desire, and the end of this bondage is moksha. Samkhya does not describe what happens after moksha and does not mention anything about Ishwara or God, because after liberation there is no essential distinction of individual and universal puruṣa.
Excerpt from Wikipedia Article Samkhya
The Samkhya Kārikā : Iśvara Kṛṣṇa’s Memorable Verses on Sāmkhya Philosophy with the Commentary of Gaudapādācārya As Translated By Vidyāsudhākara Dr. Har Dutt Sharma, M.A., Ph.D.