Srimad Bhagavata Purana

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.