Acharya Prashant explains that neither the gross nor the subtle universe is the Atma; they are imagined and unreal, much like a dream or a snake seen in a rope. He clarifies the distinction between Ishwar and Brahman, stating that Ishwar is not the ultimate truth but rather the counterpart of the Jiva. While Brahman is the uncreated and unthinkable reality, Ishwar is the highest imagination of the Jiva, created because man desires a father-like figure or a creator. Ishwar is described as Brahman plus Maya, a useful concept for the mind that seeks boons, mercy, and security, whereas Brahman is untraceable and beyond prayer or mental reach.