को: Topic ~> Theme

Themes involving cognition (expressed with verbs such as समझना "to understand", मानना "to believe, accept", भूलना "to forget").¹

• जीवन
  life

  को
  DAT

  समझना
  understand

  मुश्किल
  difficult

  है
  is

  ।
  .

  'It is difficult to understand life.' 001