Acharya Prashant explains that the ultimate state is a non-dual one where no association holds meaning because nobody else exists. This state is described as blissful beyond the imagination of even the best heavens. He contrasts this with heaven, which is confined by its depiction and definition, and therefore has boundaries that lead to sorrow. Liberation is presented as a state higher and better than heaven, as it is free from all definitions, boundaries, and sorrow. The speaker outlines a graded approach to existence: hell, heaven, and liberation. Most people live in hell and are being taught how to graduate to heaven. By making good use of heaven, one can then be liberated from it. Heaven is defined as the company of holiness, where one is with someone who demonstrates that one's problems are false. In heaven, problems are dismissed, not solved, and there is no sympathy for being troubled. Conversely, hell is a place where the troubled self is ratified through sympathy and consolation, which deepens the belief in one's problems. The speaker clarifies that the real issue is not having problems, but believing one is the kind of entity that can have them. He distinguishes between three ways of living: hell focuses on what one has, heaven focuses on what one is, and liberation is the result of constant inquiry into one's fundamental existence. The speaker warns that the ego, craving happiness, might prefer the familiar happiness of hell. Therefore, it is crucial for a spiritual seeker to reclaim the true meaning of happiness and not settle for the lower, hellish kind. Rising from hell to heaven is not about giving up happiness but about reaching a higher level of it. The ultimate happiness is liberation. He emphasizes that it is the spiritual seeker's responsibility to be truly happy, because if one is not, one will seek happiness and inevitably end up in hell. The only way to avoid hell-like happiness is to create heaven-like happiness for oneself.