Daily Reading: Srimad Bhagavatam page-57

SB 1.3.9

turye dharma-kalā-sarge
 nara-nārāyaṇāv ṛṣī
bhūtvātmopaśamopetam
 akarot duścaraṁ tapaḥ

Translation: 

In the fourth incarnation, the Lord became Nara and Nārāyaṇa, the twin sons of the wife of King Dharma. Thus He undertook severe and exemplary penances to control the senses.

Purport: 

As King Ṛṣabha advised His sons, tapasya, or voluntary acceptance of penance for realization of the Transcendence, is the only duty of the human being; it was so done by the Lord Himself in an exemplary manner to teach us. The Lord is very kind to the forgetful souls. He therefore comes Himself and leaves behind necessary instructions and also sends His good sons as representatives to call all the conditioned souls back to Godhead. Recently, within the memory of everyone, Lord Caitanya also appeared for the same purpose: to show special favor to fallen souls of this age of iron industry. The incarnation of Nārāyaṇa is worshiped still at Badarī-nārāyaṇa, on the range of the Himālayas.

SB 1.3.10

pañcamaḥ kapilo nāma
 siddheśaḥ kāla-viplutam
provācāsuraye sāṅkhyaṁ
 tattva-grāma-vinirṇayam

Translation: 

The fifth incarnation, named Lord Kapila, is foremost among perfected beings. He gave an exposition of the creative elements and metaphysics to Āsuri Brāhmaṇa, for in course of time this knowledge had been lost.

Purport: 

The sum total of the creative elements is twenty-four in all. Each and every one of them is explicitly explained in the system of Sāṅkhya philosophy. Sāṅkhya philosophy is generally called metaphysics by the European scholars. The etymological meaning of sāṅkhya is “that which explains very lucidly by analysis of the material elements.” This was done for the first time by Lord Kapila, who is said herein to be the fifth in the line of incarnations.