What is "neutral monism"

In the philosophy of mind, neutral monism is the view that the mental and the physical are two ways of organizing or describing the same elements, which are themselves "neutral", that is, neither physical nor mental. This view denies that the mental and the physical are two fundamentally different things. Rather, neutral monism claims the universe consists of only one kind of stuff, in the form of neutral elements that are in themselves neither mental nor physical.