This Sankhya is actually a process of devotional service. But the modern Sankhya philosophy simply analyzes the material world into its various elements. In that respect, it is just like modern scientific research. Sankhya means “to count.” We are also Sankhya philosophers to some extent because we count the material elements: this is land, this is water, this is fire, this is air, this is ether.
http://www.iskcondesiretree.net/forum/topics/what-is-sankhya-yoga-is-it-another-form-of-bhakti-yoga
http://www.iskcondesiretree.net/forum/topics/difference-between-sankhya-yoga-and-karma-yoga
http://www.iskcondesiretree.net/group/krishnaconsciousness/forum/topics/the-sankhya-philosiphy?commentId=2103886%3AComment%3A1264342&groupId=2103886%3AGroup%3A322317