Acharya Prashant explains that the Atman is like a watcher in a cinema hall who enjoys the show by relaxing in its seat. He clarifies that the Atman enjoys our sufferings because, from its perspective, all suffering is false and there is no such thing as tragedy. Using an anecdote from his college days about a sentimental play that provoked laughter instead of tears, he illustrates how the Atman views human drama. He suggests that the more one cries or shrieks, the more the Atman enjoys, as it recognizes the superficial and fake nature of human suffering. This is why figures like the Buddha can smile even when acknowledging that the world is suffering; they see the imperfection and falsity of that pain. He further describes the Atman as having compassion but no mercy or sympathy, as it does not validate the ego's complaints. He references the words of Shri Christ, noting that those who feel they lack grace will lose even the little they have, while those who feel blessed will receive more. The Atman is depicted as disregardful of human seriousness, temples, and even death. Acharya Prashant emphasizes that for the Atman, even death is a joke because the Atman is immortal. He concludes by stating that the Atman has no regard for the things humans consider holy or serious, and that true deathlessness, as found by Nachiketa in the Katha Upanishad, involves transcending the heaviness of mortality.