In evolving, matter produces intellect, individuality, the senses, moral character, will, and a principle which survives death and which undergoes transmigration. By being connected with soul, the physical organism becomes a living being. Although the soul is a vitalizing element, it is not itself the life which ends in death, nor is it life which is transmitted from one existence to another. Although it does not itself act or suffer, the soul reflects the suffering that occurs, much as a mirror reflects. It is not the intellect, but is an infinite and passionless entity.
Souls are innumerable and distinct from one another.
The goal is for the soul to free itself from illusion and so from captivity. Once liberated, the condition of the soul is equivalent to Nirvana in Buddhism. Such liberation might occur before death, and the task of the liberated one is to teach others. After death, there is a possibility of total liberation without threat of rebirth. Sankhya makes no objection to belief in popular divinities, but these are not part of its operative order.