'Siddhesah kala-viplutam provacasuraye samkhyam' (SB 1.3.10).
Kapila
कपिल
Also known as सिद्धेशः · Siddhisha (lord of the perfected)
Kapila is the first teacher of the Samkhya system: tradition knows him as Kapiladeva, son of Kardama and Devahuti, who taught his mother the Samkhya knowledge (the Kapila-dialogue of Bhagavata, Skandha 3). SB 1.3.10: 'pancamah kapilo nama siddhesah' — the Lord's fifth avatara, who re-taught the time-scattered Samkhya to Asuri.
Śrīmad Bhāgavata Mahāpurāṇa 1.3.10 — Sanskrit Wikisource (pinned oldid=369178)
Kapila is the son of Devahuti. Source evidence (SB 2.7.3): Kapila was born in Kardama's house of Devahuti, and taught the way to the Self to His own mother: 'jajne ca kardama-grihe dvija devahutyam... uce... sva-matre' (SB 2.7.3). Direction: son -> mother. Evidence: EXPLICIT.
Teacher Asuri SageKapila is the teacher of Asuri. Source evidence (SB 1.3.10): Kapila taught the Samkhya to Asuri: 'provacasuraye samkhyam' (SB 1.3.10). Evidence: EXPLICIT.
Fifth in the avatara list: 'pancamah kapilo nama siddhesah' (SB 1.3.10). Evidence: EXPLICIT (list frame).
Kapila taught the Samkhya — the analytic of the whole tattva-array: 'samkhyam tattva-grama-vinirnayam' (SB 1.3.10). Evidence: EXPLICIT.
Lord Kapila knows Krishna's most secret glory (SB 1.9.19). Evidence: EXPLICIT.