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.
mindmind1 /maÉªnd/ âââ S1 W1 noun 1 ability to think and imagine [countable, uncountable]HBH your thoughts or your ability to think, feel, and imagine things â mental It is impossible to understand the complex nature of the human mind. Mind and body are closely related.