Acharya Prashant explains that the intellect is a part of the mind, while the soul is the ultimate truth. He clarifies that the body is merely a gross form of the mind, and essentially, there are only two entities: the mind and the soul. The intellect is defined by calculation, logic, and establishing relationships between things, whereas the mind is the space where resolutions, alternatives, attractions, and repulsions constantly arise and fall. The soul is described as pure light or consciousness that allows one to perceive both the intellect and the mind; it has no identity of its own but is the light in which all identities are recognized. Regarding Vipassana, Acharya Prashant states that while the current popular method focusing on breath was developed in the last century and a half, the original principle given by Buddha was simply to see clearly and continuously. He emphasizes that Vipassana means observing everything—the mind, the world, thoughts, emotions, and reactions. Practicing breath observation is meant to strengthen one's capacity for concentration so that this same awareness can be applied to all aspects of life.