Acharya Prashant explains that the atman is that which remains active even in the absence of the mind and knowledge. It is utterly reliable because it is not a product of circumstances, time, or external happenings. He describes the atman as innate and intrinsic, something that man has neither created nor can comprehend. It is the source of our innate appreciation for beauty and silence, which does not need to be taught. The atman is ready-made and all-encompassing, existing independently of human effort or presence, which provides a sense of relief as one does not have to strive to understand, love, or be liberated; these states simply are. Addressing the misconception of the atman's relationship with the body, Acharya Prashant clarifies that the atman does not reside inside the body. Instead, the body is an object within the mind or consciousness, and the atman is the very foundation of that mind. He points out that the body is an apparition that appears and disappears depending on the state of consciousness, such as during deep sleep. While births, deaths, and changes occur within the expanse of the mind, the atman remains unchangeable and unaffected. He concludes that the body exists within the atman, and space and time are merely expressions of the atman rather than its containers.