सुखदुःखे समे कृत्वा लाभालाभौ जयाजयौ ।
ततो युद्धाय युज्यस्व नैवं पापमवाप्स्यसि ।। २-३८ ।।

sukha-duḥkhe same kṛtvā lābhālābhau jayājayau |
tato yuddhāya yujyasva naivaṁ pāpam-avāpsyasi || 2.38 ||

The way Krishna concludes his instructions on Sankhya Yoga, is greatly significant in that he emphasizes how the ‘Soul concept’ has to be applied in actual life, while coursing through the daily interactions. The message makes the Sankhya pursuit universal:

By referring to these three sets of dvandva (pair of opposites), Krishna has in fact covered the entire range of dvandvas that constitute our life and interactions. The entire philosophy of Sankhya, exposing the unborn and undying Soul, thus crystallizes into a simple but relentless practice resting upon the mind. The role of intelligence is to understand the facts and truth and then prevail upon the mind to grow an even and unifying attitude towards sukha and duhkha, gain and loss, victory and defeat.

Sankhya philosophy thus becomes a discipline for refinement – a very beneficial and acceptable practice for one and all. It was to awaken the intelligence adequately and well for the purpose that Krishna elaborated so much on the nature of life and the meaning of death.