The Vedic philosophy talks of the five types of body or layers for human being physical layer or body or annmaya kosh, mental layer or mind or manomaya kosh, energy layer or body or pranamay kosh, spiritual layer or body or adhyatm/gyanmaya kosh \& blissful layer or body or anandmay kosh. The human value philosophy conceptualises every human being a unique combination of body \& self or ‘I'. Majority of philosophers agree that every human being as combination of food heap \& mental impressions. Authors here relate the two philosophies and develop a connecting bridge. Further authors propagate a new concept of tangibility \& intangibility of human being. Intellect or budhi is viewed as a prime component of the mental layer or body or manomaya kosh. Others being identity or ego or ahankara, memory or smriti \& mind stuff or cit. Authors here explore the positivity \& negativity of intellect based on its usage. Finally, this usage of intellect propels the type of character or charitra and finds its destination in actions or karma.
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