Acharya Prashant explains that setting goals is often a futile exercise driven by a lack of self-awareness and inner energy. He argues that if one is joyful and possesses sufficient energy, they will naturally reach their destination without the need for rigid goals. He points out the irony that those who set goals are often the ones who have already fallen behind; they create ambitious targets to compensate for their current weakness, yet they lack the inherent strength to achieve them. This cycle of setting false goals leads to a pattern of self-deception and eventual failure, as one's current state of being determines their capacity for action.