Acharya Prashant explains Lao Tzu's teaching on the superiority of the soft over the hard, clarifying that 'softness' refers to that which is immaterial and imperceivable. While hardness is available to the senses and resists movement, the softest of all things is the Atma, which is beyond thought, analysis, and material perception. He emphasizes that the truth, love, and freedom are not material substances; therefore, those who identify solely with the body and the material universe will inevitably miss these essential blessings of life. The Atma is described as being so subtle that it cannot be grasped by the senses, yet it is this very fineness that allows it to be all-pervasive, filling every space and permeating all existence.