Acharya Prashant explains that being in the company of people who are deeply engrossed in worldly subjects is the definition of hell. He describes how such individuals focus their entire attention and conversations on mundane matters like market prices, social gossip, food recipes, and family affairs with the same seriousness one should reserve for liberation or the divine. He warns that these people often disguise their obsession with worldly pleasures as a form of spirituality, encouraging others to simply 'immerse themselves' in whatever they are doing, even if it is gluttony or materialism. The speaker emphasizes that this kind of company is like a contagious disease and suggests maintaining a significant distance from those whose only interests are your income, marriage, or possessions. He further clarifies that heaven is not a place one reaches after death, but rather the state of being free from such hellish company. If one cannot find the company of wise or holy people, simply avoiding those obsessed with worldly subjects is enough to create a heavenly state within oneself. Acharya Prashant defines being 'engrossed' or 'merged' in subjects as a state where a person's entire identity is inseparable from their possessions, memories, and worldly roles, leaving no connection with the soul. He concludes by stating that if one feels surrounded by such people, they must examine their own choices and the nature of their relationships. Often, it is the quality of the relationship and one's own perspective that turns another person into a source of suffering, and through the wisdom of the Upanishads, one can transform this state into heavenly joy.