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Brains and tags solve different problems.

Use a brain when a thought has a home

A brain is useful for a project, area, or topic that you expect to return to. You can rename brains, give them colors and emoji, nest them up to three levels, and choose a default brain. Inbox cannot be removed.

Use a tag when a thought belongs to a pattern

Tags live directly in the text. Type # and choose an existing tag or create a new one. A single thought can naturally connect to several ideas without moving it between folders.

Example

Review launch plan with @Jordan #decision #q4 That thought can live in a Work brain while still showing up anywhere you filter for #decision or #q4.
Brains answer “where does this live?” Tags answer “what is this connected to?”