Note that this distinction is not always observed; for example, the UK's inheritance tax is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries.
An understanding of the clear light mind therefore becomes crucial in the context of spiritual endeavor. In general, the mind can be defined as an entity that has the nature of mere experience, that is, clarity and knowing.. It is the knowing nature, or agency, that is called mind, and this is non-material. But within the category of mind there are also gross levels, such as our sensory perceptions, which cannot function or even come into being without depending on physical organs like our senses.
mind, intellect(noun) knowledge and intellectual ability. he reads to improve his mind; he has a keen intellect. reason, understanding, intellect(noun) the capacity for rational thought or inference or discrimination. we are told that man is endowed with reason and capable of distinguishing good from evil.