Acharya Prashant clarifies that the concept of ghosts and spirits is a byproduct of human desires and the externalization of God. He explains that when people view God as an external entity responsible for fulfilling their worldly desires, they inevitably create the concept of a 'negative energy' or ghosts to explain why those desires remain unfulfilled. This duality of God and ghost exists only in the realm of external belief. In contrast, the true understanding of God, as taught in the Upanishads and by Shri Krishna in the Bhagavad Gita, is non-dual (Advaita). Here, God is synonymous with the Self (Atma) or Truth (Satya), and there is no room for ghosts because the focus shifts from the fulfillment of desires to liberation from them.