Acharya Prashant explains that the fruits of actions are not something imposed upon an individual, but rather something that is accepted or claimed by the ego. He clarifies that for a result to be experienced, there must be an 'experiencer' or a 'receiver' present. When one attains a state of realization where the ego is surrendered and one identifies with the soul, the covering over the soul is removed. In this state of liberation, the individual is no longer bound by the consequences of good or bad actions because the entity that could be punished or rewarded no longer exists. He emphasizes that if one is not attached to the action itself, one cannot be bound by its fruits. He further elaborates that nature operates on a strict principle of cause and effect, which he metaphorically refers to as the accounts kept by 'Chitragupta'. Every minute action, even as small as consuming a calorie or burning fuel, is recorded in the chain of causality within nature. As long as a person identifies with nature and the body, they must endure the consequences of their actions because the 'sufferer' is present. However, by transcending this identification and reaching a state of non-attachment, one stops being the 'receiver' of these fruits. Acharya Prashant concludes that true immortality is found when one remains unaffected by the physical changes of the body, such as its growth or eventual destruction, thereby moving beyond the cycle of birth and death.