For the dissipation of both merits and demerits, Knowledge has been described as the cause in the Sankhya school. Upon the dissipation of merit and demerit, when individual soul attains to the status of Brahma, the learned behold the attainment of individual soul to the highest end.
पुण्यपापक्षयार्थं हि सांख्यज्ञानं विधीयते। तत्क्षये ह्यस्य पश्यन्ति ब्रह्मभावे परां गतिम्॥