I disagree with the conclusion that Samkhya is Atheistic. Kindly read my thread on Samkhya philosophy for details. Samkhya is basically a type of Jnana path in my opnion. It says that the Prakriti has 24 elements (5 Karmendriyas, 5 Jnanendriyas, 4 Anthakarana, 5 Bhutas, 5 Tanmatras). Samkhya, in my opinion, ASSUMES that the Jeevas and the Devas (e.g Indra, Vayudev, Agnidev etc) cannot be without these 24 elements and hence does not mention them seperately. Again, in my opinion, Samkhya's 25th element ABOVE the 24 elements of Prakriti is Paramatman. The follower of Samkhya typically assumes that anything that is in the 24 elements is worth giving up and only the 25th element (Paramatman) is worth pursuing.
Regards,