Building on some recent innovative studies, this comparison begins with an analysis and reinterpretation of some of the main ideas found in the Sāṃkhyakārikā, the foundational text of classical Sāṃkhya. Next it demonstrates how these new interpretations illumi- nate new points of contact between classical Sāṃkhya and Theravāda Buddhism.
“Classical Sāṃkhya and Theravāda Buddhism share important features easily obscured when modern commentators reify the two systems as opposed to each other based on a facile “self/no-self” dichotomy. The present article argues that once this opposition is abandoned, one can clearly see that these two systems share very similar ontologies and methodologies for realizing ultimate release.”
source – academia.edu