SB 9.8.13
yasyerita sankhyamayi drdheha naur
yaya mumuksus tarate duratyayam
bhavarnavam mrtyu-patham vipascitah
paratma-bhutasya katham prthan-matih
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Kapila Muni enunciated in this material world the Sankhya philosophy, which is a strong boat with which to cross over the ocean of nescience. Indeed, a person eager to cross the ocean of the material world may take shelter of this philosophy. In such a greatly learned person, situated on the elevated platform of transcendence, how can there be any distinction between enemy and friend?
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
One who is promoted to the transcendental position (brahma-bhuta) is always jubilant (prasannatma). He is unaffected by the false distinctions between good and bad in the material world. Therefore, such an exalted person is samah sarvesu bhutesu; that is to say, he is equal toward everyone, not distinguishing between friend and enemy. Because he is on the absolute platform, free from material contamination, he is called paratma-bhuta or brahma-bhuta. Kapila Muni, therefore, was not at all angry at the sons of Sagara Maharaja; rather, they were burnt to ashes by the heat of their own bodies.