Acharya Prashant begins by establishing a theoretical foundation for the topic of 'Kaal' (Time). He starts from the 'Aadi Bindu' (the origin point), a state of non-duality where space and time do not exist. This origin is the non-dual Truth. From this point, duality arises, creating two entities: the 'Aham-vritti' (the fundamental 'I'-thought) and the 'Prakrit-vritti' (the natural tendency, or Prakriti). He clarifies that in this context, 'Purush' (consciousness) is the 'I' and 'Prakriti' is the body, and this is not related to gender. The speaker explains that the 'Aham' or 'I' is created from the complete, non-dual origin and is therefore inherently incomplete, leading to dissatisfaction. He defines time as this very dissatisfaction of the incomplete with its own state. Time is change, and the root of change is this feeling of incompleteness. The interaction between the 'I' and 'Prakriti' is what constitutes time. He criticizes conventional definitions of time as being cyclic and self-referential, like defining an hour by minutes and a minute by the hour, which he calls a mere play of words that offers no real understanding. Acharya Prashant distinguishes between chronological time and psychological time. Chronological time pertains to Prakriti (nature) and its progression, which is linear and governed by fixed laws that no one can control. Psychological time, on the other hand, is the inner change within the 'I' or ego. This inner time is not governed by fixed laws but by one's 'niyat' (intention). He asserts that spirituality is the science of mastering this psychological time. He connects this to liberation by explaining that the relationship between the 'I' and 'Prakriti' causes change in both. The goal of spirituality is to end psychological time, the inner turmoil. He refers to J. Krishnamurti's statement: "There is a tomorrow chronologically, but there is no psychological tomorrow. If there is no tomorrow, there is a tremendous revolution inwardly." This implies that while external, chronological time will continue, the inner, psychological continuity of suffering can be ended, and this cessation is liberation.