This chapter analyzes Īśvarakṛṣṇa's Sāṃkhyakārikā, presenting it as a spiritual exercise modeled on the Vedic sacrificial rites. The text's systematic taxonomies, or ‘lists,’ guide the process of self-liberation, with puruṣa (consciousness) and prakṛti (matter) as the core elements. The chapter proposes that the Sāṃkhyakārikā symbolizes an inner sacrifice: knowledge builds altars, initiates a metaphysical fire, offers prakṛti as the sacrificial substance, and recites the verses as mantras. This structure is seen as a contemplative practice leading to renunciation and liberation. The alleged dualism between puruṣa and prakṛti is critiqued, yet it is shown to underpin a therapeutic methodology aimed at disidentifying from material existence. Ultimately, the text is viewed as practical, guiding jñāna-yoga (the path of knowledge) rather than being merely a theoretical treatise.