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The main treasure house of Sāṃkhya Philosophy is the Mokṣadharma Parva in the Śāntiparva of Mahābhārata The Sāṃkhya thoughts such as struggles and disagreements in the principles proposed are exposed in the Sāṃkhyakārikā The two main sections of Mahābhārata are Mokṣadharma and the Gītā. The other four main sections are Sanatsujātaparva, Bhagavadgītā, Mokṣadharma and Anugītā.

The various aspects of the concept of liberation, including philosophical views of life and death, human slavery and the path of deliverance, creation and saṃhāra, essential world and self are dealt here. Besides the three fold pains of Ādhyātmika, Ādhibhautika and Ādhidaivika are also explained.

The functions of different sense organs are specified. The main emphasis is on the mind. The soul is talking birth accompanied by physical and mental sorrow in a full circle with beginning, middle and end. The knowledge of sorrow through and through will lead to the attainment of Liberation.

The three Pramāṇas like perception, inference and valid testimony are stated. The statement of Vasiṣṭha about manifestation is explained. A detailed explanation of Puruṣa and the pluralism of Puruṣa is emphasized. A crystal clear description of the three guṇas is given.

The concepts like Satkāryavāda, Mahābhūtas, the creation of Mahābhūtas are all detailed point by point. Besides the narration of Vāyu, Sṛṣti Prakriya, Sūkṣmaśarīra, Mind, Ahaṃkāra, Jeevan Mukta, Rebirth, Liberation, Prakṛti and Intelligence or Mahat are elaborately discussed.