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In the philosophy of mind, double-aspect theory is the view that the mental and the physical are two aspects of, or perspectives on, the same substance. It is also called dual-aspect monism, not to be confused with mind–body dualism. The theory's relationship to neutral monism is ill-defined, but one proffered distinction says that whereas neutral monism allows the context of a given group of neutral elements to determine whether the group is mental, physical, both, or neither, double-aspect theory requires the mental and the physical to be inseparable and mutually irreducible.
According to Harald Atmanspacher, "dual-aspect approaches consider the mental and physical domains of reality as aspects, or manifestations, of an underlying undivided reality in which the mental and the physical do not exist as separate domains. In such a framework, the distinction between mind and matter results from an epistemic split that separates the aspects of the underlying reality. Consequently, the status of the psychophysically neutral domain is considered as ontic relative to the mind–matter distinction."