ℑ “‘I need do nothing’ is a statement of allegiance, a truly undivided loyalty. Believe it for just one instant, and you will accomplish more than is given to a century of contemplation, or of struggle against temptation.” ACIM 128-7 ℑ
Being is the most simple thing conceivable. In fact, it is so simple that it is inconceivable for us. Our mind functions by contrasts, comparisons, evaluations which all have to end up in judgments. Obviously, to perceive differences is to judge that we are not the same as what we perceive as different.