Acharya Prashant explains that any action performed with a sense of doership and ego is a sin, whereas actions that happen spontaneously and effortlessly are virtuous. He uses the analogy of stones and flowers, stating that whatever you try to grasp is sin, and what cannot be grasped is virtue. He distinguishes between a canal, which is man-made and purposeful, and a river, which flows naturally without human interference, equating the former with sin and the latter with virtue. He emphasizes that if an action is remembered as something 'you' did, it is a sin, but if it happened despite you, it is virtuous.