According to the yoga philosophy, Prana (vital energy) and Akasha (matter) are not indestructible in themselves; they are the manifestations of God. And since God is neither born nor destroyed, they also are endowed with these properties, i.e., they are indestructible by virtue of His indestructibility. Science considers Akasha (matter) and Prana (energy) as two different things. But according to yoga, physical matter or Akasha is the gross form of energy or Prana. Similarly, Prana is the, gross form of mind, which itself is one of the smallest parts of omniscient God and manifests His qualities.

So, the only thing above the mind is God, while Prana is under the mind and physical matter is under Prana. Thus, except God, nothing is above or more powerful than the mind, whereas Prana and physical matter are under it. Raja Yoga emphasizes the control, training and Sadhana of the mind, because it believes that if the mind is within control, then no other yoga practice is necessary. Each and every object of the world, whether organic or inorganic, is made up of atoms. Matter is the manifest form of these atoms.

The subtle form of matter is energy or Prana and the subtle form of Prana is mind. But mind is the gross form of God Himself. It is also believed, both by yoga philosophers and scientists that the macro or gross form of an object is always under the control of its micro or subtle form. That is, physical matter is ruled over by Prana and Prana in turn is controlled by the mind. Thus, what is called Pranayama in yoga language is actually the art or rather the science of controlling Prana by the mind or will power. If the mind is able to control Prana, then the gross forms of Prana (i.e., physical objects) will automatically come under the control of the mind.

That is why Pranayama has been laid so much emphasis upon in Hath Yoga and its importance has been recognized and established in yogic postures and mudras Pranayama forms a very important part of Ashtang Yoga of Patanjali also. But whether one does Pranayama or Yogasanas, one can have full benefit out of these activities only when one constantly tries to purify the mind and make it Sattv Mind, Prana and body (or physical matter) is the three different states of the same thing-atom. So, any Sadhana without the training of the mind is incomplete.