profit, without neglecting individuals and their merits. "Progressive utilization" refers to the optimising the use of natural, industrial and human resources on a sustainable basis for the entire ecosystem. The theory claims to overcome the limitations of both capitalism and communism. It is inline with Sarkar's social theory of the Law of Social Cycle. The theory aims to encompass the whole of individual and collective existence for all beings, including physical, educational, social, political, mental, cultural and spiritual. Neohumanism In 1982, Sarkar extended his writings on the subject of human society with the introduction of his new theory of Neohumanism. If humanism tends to contemplate only humans in a human-centric view, Neohumanism, according to Sarkar's theory, is instead the elevation of humanism to universalism. Sarkar said "When the underlying spirit of humanism is extended to everything, animate and inanimate, in this universe – I have designated this as "Neohumanism". This Neohumanism will elevate humanism to universalism, the cult of love for all created beings of this universe." Neohumanism is said to prefer to existential value over utility value for all living beings. Sarkar's Neohumanism places great emphasis on rationality and encourages what he calls a "protospiritual mentality," a process of continually recognising each object with which we come in contact, externally or internally, as a manifestation of the Supreme Consciousness (Brahma). According to Sarkar, rationality helps to give rise to devotion, which he consider to be the "highest and most valuable treasure of humanity". In Sarkar's view, Neohumanism leads to the liberation of human intellect from the constraints of imposed dogma and the principle of selfish pleasure|dogma]] and psychic complexes helping to bridge the gap between the inner and outer worlds. Culture In his series of discourses Talks on Prout, given in Ranchi in July 1961, Sarkar makes a distinction between the terms "culture" and "customs". According to Sarkar "culture... is the collective name for different expressions of life..." but "...all of society has the same culture. There are local variations in the mode or state of cultural expression, but the expression is universal... These local variations are called customs... Thus local modes of expression bearing local or group specialities are customs, but the expression itself is culture. Therefore it is a mistake to readjust boundaries on the basis of language and culture. Indian culture and the culture of the world are one and the same." The philosophy of Sarkar