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Thanks element, however I have trouble understanding why one needs to understand neutral feeling

Hi

The third kind of feeling is not always 'neutral'. Only a few suttas refer to upeka or equanimity as the third feeling.

In general, the third kind of feeling is neither-pleasant-nor-unpleasant feeling. It conditions confusion & delusion.

For example, we see a small green man walking upside on our ceiling.

This experience is neither pleasant nor painful but it results in feeling. We stand there looking at the small green man wondering: "What is that? What's going on? Where did it come from? Will it harm me?"

This feeling has conditioned confusion, curiosity, fear, etc, to arise, which are forms of delusion or ignorance.

With metta