It is considered as conduct when it comes into exact understanding.

Where there is use of the buddhi [intellect], there is no Moksha [Liberation], and where there is Moksha, there the intellect is not needed. Samaj [Understanding] is needed.

Who is the ‘mother’ of ‘Knowledge (Gnan)’? It is ‘Understanding’ (samaj). Where can ‘understanding’ be acquired from? It is acquired from Gnani Purush (The Enlightened one).