This universe is not a futile or fanciful illusion, as some have taught. It is the projection of divine Nature in the light of one supreme Spirit. Samkhya teaches there is no illusion, but there is a lack of pure knowledge. Nature is real but has different qualities than Spirit. Spirit is unchanging, Nature is always changing. Spirit is sentient, Nature is insentient. Spirit is infinite, Nature is finite. Nature exists in ever-changing forms. With proper knowledge and repeated practice, we can change our habits of thought and realize truth. This is the greatest opportunity afforded human life. This book was inspired by a series of lectures on Isvarakrsna's Samkhya Karika given by Swami Bawra. This presentation includes an English translation of the Samkhya Karika hymns and Bhasya of Gaudapadacarya by Dr. Har Dutt Sharma, M.A., PhD, Professor of Sanskrit at Sanatana Dharma College, published by Oriental Book Agency, Poona, India in 1933. While attempting to remain faithful to Dr. Sharma's translation, the editor has edited Gaudapadacarya's Bhasya for the intended audience. Gaudapadacarya's commentary is public domain and is widely used. Any and all proceeds earned above the cost of printing by Brahmrishi Yoga will be donated to a free school in Jabalpur, India founded by Brahmrishi Vishvatma Bawra.