Dictionary Definition :
Definition[1]
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數論 (1) Sāṃkhya . An Indian brahmanistic philosophical sect founded by Kapila 數論師. Often mentioned in Buddhist treatises as one of the six heterodox schools 六外道. (2) Hīnayāna abhidharma; Sarvāstivāda.
Definition[2]
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The śāstras of the Sarvāstivādins; also Kaplila, called數論外道; 數論師 founder of the Sāṅkhyā philosophy; v. 僧伽, 劫, and 迦. It is an attempt to place all concepts in twenty-five categories, with puruṣa at the head and the others in ordered progress. Inter alia it also teaches 'the eternity and multiplicity of souls' (Eitel). Vasubandhu wrote in criticism of the system.
Source
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A Dictionary of Chinese Buddhist Terms, William Edward Soothill and Lewis Hodous