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Actus reus refers to the physical act or conduct that constitutes a criminal offense, as opposed to the mental state of the offender. In simpler terms, it's the actual action or behavior that violates the law. For instance, if someone steals a car, the actus reus would be the physical act of taking the vehicle without permission. It's a fundamental concept in criminal law, highlighting the importance of not just intentions but also the tangible actions that lead to unlawful behavior. Understanding actus reus helps in determining guilt or innocence by focusing on what was done rather than just what was thought.