Acharya Prashant explains that the ultimate reality, which is the subject of the Upanishads, is like the finest essence of butter that comes from milk. This essence is found within the world, not outside it; it is the pinnacle of the world. He uses the analogy of buttermilk, the butter on top of it, and the very essence on top of that butter. To separate this essence, one must become like a churner, as the butter is hidden within the milk. This essence is subtle and the lightest, hence it is at the top (śīrṣastha), unchangeable (kūṭastha), and immanent (antaryāmī), meaning it is within everything and also surrounds the world from all sides. These seemingly contradictory statements are made to address the various fallacies of the ego, with each statement being true only in a specific context. For instance, the idea that Truth is the highest is for someone who considers a worldly object like money to be supreme. When one starts believing some people are spiritually special, they are reminded that the essence is in every drop of milk; no drop is without butter. Whether the drop is from the top or bottom of the vessel, or even fallen on the ground, the butter is still there. Therefore, no one should consider themselves inferior or superior based on their inner reality, the Atman, which is the same for all. However, since people live in the ego, not the Atman, their evaluation must be based on the quality of their ego. If one's ego is ascending, they are worthy of respect. If it is descending, they are objects of compassion, not respect. While the inner truth (Atman) is one and priceless, the external reality of the ego has distinctions. The evaluation of a person is done based on the quality of their ego and the story they write with their life.