Acharya Prashant explains that the distinction between the gross body and the subtle body is not as significant as it is often perceived. He clarifies that the subtle body is essentially the mind, and it manifests in the gross form when given enough intensity or energy. For instance, an internal feeling of sorrow is subtle, but when it intensifies, it manifests physically as tears. Similarly, emotions like anger or lust eventually take on gross physical forms. He argues that both belong to the same dimension, comparing the subtle to a distant airplane that appears as a tiny dot or becomes invisible to the naked eye, yet remains within the realm of the senses and can be seen with a telescope. Therefore, the gross and the subtle are one and the same. He further elaborates that what we perceive as gross or subtle depends largely on the strength of our senses and the instruments we use. Modern technology allows us to see internal organs like the heart or a fetus in the womb, turning what was once hidden into something visible. Acharya Prashant emphasizes that there are truly only two categories: the mind and the soul. Anything that can be visualized, thought of, or named is mental. Even concepts of God or heaven, when placed within the framework of time and space, are creations of the mind. He concludes that true wisdom lies in recognizing the oneness of all these mental constructs, understanding that the gross and the subtle are not separate entities.