Acharya Prashant explains that human beings are nearly ninety-nine percent like machines, functioning based on external conditioning and biological design. He points out that we do not choose our physical traits, our birth, or even involuntary bodily functions like digestion and heartbeat; these are all predetermined by external factors and nature. While humans and machines both have the capacity to record and analyze information, the fundamental difference lies in the human ability to understand. A machine can record data perfectly but will never comprehend the meaning or change its life based on what it hears.