To Tolle, “Being” is one’s “true nature,” the universal inner self that allows people to access a sense of joy and peace when they live with a sense of awareness and appreciation in the present moment. He contrasts Being with the mind, which thinks compulsively, usually to act on egoic desires. For him, these egoic desires generate negativity and oppose the attainment of peace.

According to Tolle, enlightenment is accessible to everyone, since it comes with quieting the thinking mind and embracing the state of “no-mind” in the present moment. Tolle argues that people should not strive for enlightenment as a kind of destination but should simply observe their own thinking nonjudgmentally. Thus, people can become the observer of their thoughts, rather than identifying with them and being controlled by them. He rejects approaches that focus on attaining enlightenment by living in a self-denying way.

Tolle uses the term ego to mean the layers of identity that people accumulate throughout their lives. For example, egos may be constructed based on factors such as gender identity, nationality, family background, and profession. Tolle argues that the ego is a product of the mind, not a reflection of one’s real “Being,” which is a universal aspect of each person that can be accessed by living in the present.