An involutionary scheme(which yudhiSThira underwent according to the bhAgavata purANa)

The scheme of involution(a vaiSNavized sAGkhya scheme,it may be called) runs like this(1st skandha,15th adhyaya,shlokas 41-42)

1. speech+other sense organs
2. manas
3. prANa
4. apAna
5. mRtyu(deity of anus)
6. 5 bhUtas
7. 3 guNas
8. singular avidyA
9. jiva
10. brahman(identified as nArAyaNa/viShNupAda a few lines later)

Another place where sAGkhya appears in the bhAgavata purANa is in the 3rd skandha

https://bhargavabhashana.wordpress.com/2017/07/16/creation-as-per-srimad-bhagavatam-3-26/