Acharya Prashant explains a verse from the Niralamba Upanishad, which defines hell as the company of wrong people and heaven as the company of right people. He begins by elaborating on hell, stating that it is the company of people who are deeply engrossed in the subjects of the world. He finds this concept more relatable and easier for people to understand from their own experience. Being in the proximity of those who are absorbed in worldly experiences constitutes hell. To illustrate his point, he provides examples of mundane conversations that signify a hellish environment, such as discussions about the rising price of tea, a neighbor buying a new car, someone's son settling abroad, or a pole about to fall. He notes that people engage in these trivial topics with immense confidence and seriousness, as if they were discussing liberation or the Supreme. In contrast, if one tries to discuss Vedanta or the Upanishads with them, they become disinterested. However, if the topic is food, they will passionately explain a recipe in great detail, making it seem like the most important thing in life. The speaker warns that being with people who are engrossed in worldly matters is being in hell. He critiques the modern teaching that spirituality is about immersing oneself in any activity, such as a glutton immersing themselves in eating. He points out that people love to hear such convenient definitions of spirituality. He describes hell as a contagious disease that requires social distancing. The term "deeply engrossed" (rache-pache) means to become one with the object, to lose one's separate identity to worldly things like food, money, and relationships. Such people cannot be separated from their worldly attachments. Finally, Acharya Prashant explains that escaping hell is, in itself, heaven, as there is no middle ground. The Upanishad states that the company of righteous people (Satpurush) is heaven. He adds that even if a righteous person is not available, one can attain heaven by simply avoiding the company of hellish people. In doing so, one becomes a righteous person for oneself, and one's own company becomes heaven. He advises against searching for an external righteous person and instead focusing on staying away from hell. He concludes by emphasizing that the company one keeps is a result of one's own choices, and if one is surrounded by hellish people, it is because one has chosen them.