To man sorrowing on the battlefield of life, bewildered by the attractions and the distractions, not knowing where to turn and which road to take, Madhava taught this Sankhya Yoga (second chapter). The other chapters are like commentaries on the teaching in this chapter. "Arjuna! prepare yourself for giving up the mind, for being merged in your own self. Withdraw the mind from the Sabda Sparsa Roopa Rasa Gandha categories, the five elements. Then you become a Sthithaprajna," said Krishna. In this second chapter He elaborated (in the 11th to the 30th sloka) on the Atma-thathwa in a simple, easily understandable style.

Then from the 39th to the 75th sloka, He taught the Dharma-Karma attitude that is essential for attaining the Godhead, an attitude that is based on the Karma Yoga which itself is embodied in the Samatha-buddhi already prescribed.