Acharya Prashant explains that intelligence, or IQ, is primarily related to the thinking self and thoughts, while emotional quotient, or EQ, is related to feelings and emotions. He asserts that in any conflict between thoughts and feelings, feelings will always prevail because they are the source of thought. Emotions dictate thoughts and can even construct logical arguments to favor themselves. Therefore, a person with high IQ but no awareness of their emotions is dangerous, as their powerful capacity for thought will be used to serve dark, hidden emotions like hatred or anger. Acharya Prashant emphasizes that EQ is more important than IQ because emotions govern the application of one's intellectual abilities. He introduces the concept of Spiritual Quotient (SQ) as the only factor that can supersede both IQ and EQ. While IQ and EQ are largely determined by birth and physical structure, SQ is a matter of choice and self-inquiry. SQ involves the decision to know oneself and understand the origin of one's emotions. In spiritual terms, self-knowledge or self-inquiry brings light to fundamental biological tendencies, which in turn transforms emotions and thoughts. By developing SQ, an individual can observe where their emotions come from and maintain a distance from them, preventing emotions from controlling their rational thoughts.