Acharya Prashant explains that the state of 'Naaham' (I am not) is the total rejection of all identifications, not just the identification with the body. This realization is the fruit of attention; the deeper the attention and the sharper the observation, the sooner one can arrive at 'Naaham'. It is the product of an attentive life. The speaker then outlines a spiritual progression: 'Deham, Naaham, Koham, Soham'. He states that for a person who does not observe, life is lived in the state of 'Deham' (I am the body). The question 'Koham' (Who am I?) arises from a state of disturbance when old beliefs are shaken. This question, which comes from the ego, marks a significant turning point or a 'U-turn' in one's journey, shifting the direction from the external to the internal. Finally, Acharya Prashant elaborates on 'Soham' (I am That). He contrasts it with 'Naaham', explaining that while 'Naaham' is the total rejection of all identifications, 'Soham' is the complete identification with the total. It is an identification not with any single fragment but with the entirety of existence. In this state, one can say, 'Whatever you say, I am that,' whether it's a stone, a bird, or the air. This signifies a complete, non-discriminatory identification with the totality.