Answer & ExplanationAnswer: [B]
The Jaina system of thought closely resembles Samkhya. The Jaina philosophy, founded by Lord Mahavira, shares several similarities with the Samkhya philosophy, which is one of the six major orthodox schools of Indian philosophy. Both Jaina and Samkhya philosophies are considered atheistic and non-theistic in nature. They both emphasize the concept of liberation (moksha) through the cessation of ignorance and the realization of true nature.
Both Jaina and Samkhya philosophies also emphasize the idea of multiple eternal realities or substances. While Samkhya recognizes two eternal realities, purusha (consciousness) and prakriti (primordial matter), Jaina philosophy recognizes an infinite number of eternal and indestructible substances known as jivas (souls) and ajivas (non-living entities).
Though Jaina philosophy shares similarities with other schools of thought like Vedanta in certain aspects, its closest resemblance is with the Samkhya philosophy.