As far as I can see:
Acceptance is not something you can do or where you can be, it is what you are when you are 'at this level'.
Acceptance is not a choice, it is not a mind function of acceptance/avoiding or choosing, it is open to all that appears or is at any moment, without exception.
Thus it Understands, not in the sense of a choice such as understanding/not-understanding, ie not as a function of the personal mind, but at the conscious level of Reason.
And thus this is very close to Love, the unconditional variety.
It is somewhat incorrect to talk of these as levels, or as separate in any way, as they all are expressions of consciousness and as such are accepted as they are.
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