Acharya Prashant addresses the perceived distinction between the mind and the heart. He begins by correcting the notion that we feel the heart is a separate entity, stating instead that we have been conditioned to believe this, partly through cultural influences. He introduces a hierarchy to clarify the relationship: "Animals feel, Humans think, Buddhas realize." This framework places feeling at the lowest level, thinking at a higher level, and realization at the highest. He explains that if a distinction must be made, thought deserves a higher position than feeling. The common belief that the heart is superior to the mind and is the seat of feelings is a contradiction. If the heart were truly higher than the mind, it could not be the center of feeling, which is a lower function. For the heart to be the highest, it must be the center of realization. By associating the heart with feeling, one condemns it to the lowest level, that of animal instinct. The heart's true potential lies in being the center of understanding and realization. Acharya Prashant clarifies that feeling, thought, and realization are all part of the wide spectrum of the mind. He states, "Whatsoever exists, is just mind." The mind operates at various grades: the lowest grade runs on karmic tendencies and feelings, a higher grade is thought, and above all thoughts is realization. This realization is the Self (Atma) or the Truth, which is the pinnacle of the mind. At this pinnacle, the mind itself disappears, much like a mountain disappears at its peak. He concludes that there is no separate entity called the soul; even the body is a manifestation of the mind.