Bhagavatapurana 5.18.33

5.18.33

yasminn asaṅkhyeya-viśeṣa-nāma- rūpākṛtau kavibhiḥ kalpiteyam /
saṅkhyā yayā tattva-dṛśāpanīyate tasmai namaḥ sāṅkhya-nidarśanāya te iti //

33. “On Thee that art (seemest) the abode of endless peculiarities, names and forms, this number (24 *Tatvas*) has been projected by sages; and it has to disappear of itself; on the dawn of correct knowledge—I bow to Thee that art the very doctrine of Sankhya system and the very thing pointed to by true knowledge.