Tolle uses the capitalized word “Being” throughout his text. He defines it as the consciousness that is “prior to all forms, all identifications,” which are temporary and a function of the ego (57). A person who is at one with Being will know that “the ultimate truth of who you are is not I am this or I am that, but I Am” (57). In the state of “I Am,” as opposed to role-identification, a person loses the illusion of egoic separation and enjoys a connection to all other life-forms on the planet (57). For Tolle, this is the only true and permanent form of happiness because it does not come from a reliance on unpredictable external circumstances. Instead, “the joy of Being […] emanates from the formless dimension within you, from consciousness itself and thus is one with who you are” (214).

Tolle defines the ego as “identification with form” (22). In turn, form is a name that Tolle gives to transitory phenomena, such as the thoughts, feelings, and roles that people use to separate their sense of self from the timeless collective whole that is Being. Once a person identifies with forms and the state of ego, they seek definition by making false distinctions between themselves and others.