Because humans are all unique, we all differ in our feelings, ideas, perspectives and wishes. Therefore, strong emotional boundaries means being able to protect your individual unique feelings, ideas, perspectives and wishes.
It also means the ability to recognize our own uniqueness, respecting our own feelings and values, and communicating these differences to set boundaries.
Essentially, a strong sense of self is the foundation of emotional boundaries. When you have strong emotional boundaries, you feel comfortable having different feelings and values than others.
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