Due to the interdependence of the two poles of manifestation represented by Purusha and Prakriti, it is often said that Sankhya is a form of dualism. Here we should refer back to what was said earlier about the impossibility of dualism in itself. Dualism is never anything more than illusory, due to a limited point of view, and must be resolved by transcending that point of view. Because Sankhya limits itself to the point of view of Universal Manifestation, and does not rise to the consideration of pure Being, which is outside its domain, it does not transcend the duality of essence and substance, Purusha and Prakriti, but it does not on this account deny that they can and must be transcended. Only if Sankya is looked upon as a closed system can it be said to teach dualism. Since it is not a system, it admits all of the possibilities that come into view when its point of view is transcended.