"conversion" as we should say), because all desire for the objects of the world is at an end.
The popular beliefs about heavens and hells, gods, demi-gods, and demons, were retained in Buddhism and Jainism, as well as in the orthodox systems. But these higher and more fortunate beings were considered to be also subject to the law of transmigration, and, unless they obtained saving knowledge, to be on a lower level than the man who had obtained such knowledge.
The monistic theory of the early Upanishads, which identified the individual soul with Brahma, aroused the opposition of the rationalistic founder of the Sānkhya system, Kapila, who, according to Buddhist legends, was pre-Buddhistic, and whose doctrines Buddha followed and elaborated. His teaching is entirely dualistic, admitting only two things, both without beginning and end, but essentially different, matter on the one hand, and an infinite plurality of individual souls on the other. An account of the nature and the mutual relation of these two, forms the main content of the system. Kapila was, indeed, the first who drew a sharp line of demarcation between the two domains of matter and soul. The saving knowledge which delivers from the misery of transmigration consists, according to the Sānkhya system, in recognising the absolute distinction between soul and matter.
The existence of a supreme god who creates and rules the universe is denied, and would be irreconcilable with the system. For according to its doctrine the unconscious matter of Nature originally contains within itself the power of evolution (in the interest of souls, which are entirely passive during the process), while karma alone determines the course of that evolution.