Acharya Prashant explains Verse 12 of the Adhyatma Upanishad, which describes a path to liberation starting from the gross and moving toward the subtle. He contrasts two methods of spiritual progress: the path of realization and the path of action. The path of realization is for those who can start from their heart or center, letting the Atman guide their mind and actions. However, since most people have lost the faculty to listen to their heart, they require a different approach that begins with the most tangible aspect of existence: their actions.