Acharya Prashant explains that equanimity, as described by Shri Krishna in the Bhagavad Gita, does not mean assigning equal value to opposites like heat and cold or friends and foes. Instead, true equanimity is the state of not looking at these dualities at all. If one focuses on a friend or a foe, they have already assigned them value, making equality impossible. Equanimity arises when one's priority is elsewhere, rendering the pairs of opposites irrelevant and non-existent in one's eyes. He illustrates this with an analogy: a student of commerce is equally indifferent to mathematics and biology because their focus is entirely on their own subject. Attempting to practice equanimity by suppressing reactions to experiences only leads to hypocrisy; true equanimity is found when one is so occupied with their own purpose that they become naturally indifferent to external dualities. Regarding devotion, Acharya Prashant asserts that the mind is inherently and always devoted to something, as it is never without an object. The issue is not a lack of devotion, but a lack of discretion. Without discretion, the mind becomes devoted to trivial and unworthy things that cannot lead it to the truth within a human lifetime. He emphasizes that while any object of devotion might eventually lead to the truth, the limited duration of human life necessitates the use of discretion to choose what is truly worthy of one's devotion. Therefore, the path to equanimity is love and focused devotion, which results in a natural indifference toward everything else.