In any case, the Samkhya school was founded by someone named Kapila. This name is highly significant, because Hindu scripture speaks of a Rishi named Kapila, who was an incarnation of Vishnu and the son of Brahma's son Kardama and his wife Devahuti. This Kapila taught his mother Devahuti about philosophy, and he burnt the sons of king Sagara to ashes, which ultimately led to the descent of the Ganga river as I discuss here. Yet when we examine the teachings of Kapila to his mother Devahuti, in the third Skandha of the Srimad Bhagavatam, we see that they're very different from the doctrines of the Samkhya school; not only does Kapila acknowledge the existence of a supreme being, he also teaches his mother about the importance of Bhakti Yoga or devotional service to Vishnu.
Now I wrote this fictional dialogue to try to reconcile how the Samkhya school could reject the existence of a supreme being despite being founded by Vishnu'san incarnation Kapilaof Vishnu. But others reconcile things in a different way, namely by arguing that there are two Kapilas, one Kapila who was an incarnation of Vishnu and burnt the sons of Sagaras to ashes, and another Kapila who founded the atheistic Samkhya school. There's evidence on both sides: