Acharya Prashant explains that the physical body is merely matter and does not possess life of its own. It appears alive only when it comes into contact with the ego-tendency or the "I-sense." He uses the analogy of a face appearing red when near a fire to illustrate how matter reflects the properties of the ego-tendency without actually becoming it. Consequently, what is commonly referred to as death is simply a change in the material properties of the body, similar to milk curdling, rather than the end of a truly living being.