Acharya Prashant explains that neither the gross nor the subtle universe is the Atma; they are imagined and unreal, much like a snake seen in a rope or a dream. He clarifies the distinction between Ishwar and Brahman, stating that Ishwar is not the ultimate truth but the counterpart of the Jiva. While Brahman is the unborn and uncreated reality that cannot be thought of, Ishwar is the highest imagination of the Jiva, created because man desires a father-like figure or a creator. Ishwar is described as man's best version of himself, a useful concept that grants boons and provides hope, whereas Brahman is untraceable and beyond prayer. He further elaborates that the relationship between Jiva and Ishwar is rooted in the mind's sense of incompleteness, fear, and expectation. For an impure mind, Ishwar represents a figure who can fulfill hopes or destroy, while a pure mind realizes that it and the universe are one, leading to the realization that the Atman is Brahman. Acharya Prashant emphasizes that Ishwar is a projection of the Jiva, and therefore, they are essentially the same in the realm of imagination. He concludes by noting that the path to liberation requires acknowledging the reality of suffering while simultaneously recognizing that it is not one's true nature or destiny.