Acharya Prashant explains that true listening requires the listener to move beyond the concept of being a person. He states that as long as one perceives the speaker as a person and themselves as a listener, true understanding cannot occur because persons are limited and cannot relate to the limitless truth. To truly listen, one must forget personal viewpoints and identities, as opinions are merely meant for analysis and rejection. He emphasizes that only the truth within the listener can recognize the truth spoken by the speaker, suggesting a fundamental unity between the two. He uses the relationship between Shri Krishna and Arjun to illustrate that it is the divine within the individual that truly understands the divine message.