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.
Universal Mind is the universal higher consciousness or source of being in some forms of esoteric or New Thought and spiritual philosophy. It may be considered synonymous with the subjective mind or it may be referred to in the context of creative visualization, usually with religious or spiritual themes.