Kapila is a Vedic sage mentioned in the Mahabharata. He is said to have founded the Samkhya School of Philosophy. Samkhya is the formula for gaining knowledge, which includes perception, inference, and testimony of the sources.
As Vishnu’s incarnation: The Narada Purana enumerates two Kapilas, one as the incarnation of Brahma and another as the incarnation of Vishnu. The Puranas Bhagavata, Brahmanda, Vishnu, Padma, Skanda, Narada Purana; and the Valmiki Ramayana mentions Kapila is an incarnation of Vishnu. The Padma Purana and Skanda Purana conclusively call him Vishnu himself who descended on earth to disseminate true knowledge. Bhagavata Purana calls him Vedagarbha Vishnu. The Vishnusahasranama mentions Kapila as a name of Vishnu. In his commentary on the Samkhyasutra, Vijnanabhikshu mentions Kapila, the founder of the Samkhya system, like Vishnu. Jacobsen suggests Kapila of the Veda, Śramaṇa tradition and the Mahabharata is the same person as Kapila the founder of Samkhya; and this individual is considered as an incarnation of Vishnu in the Hindu texts.
Om Namo Narayanaya“
Meaning: I bow before the Almighty.