The American psychologist Carl Rogers was the first to introduce the meaning of empathy and its importance in the healthcare profession. He defined empathy as “perceiving the internal frame of reference of another with accuracy and with the emotional components and meanings that concern him or her as if one were the person, but without ever losing the “as if” condition” (reference) . Empathy encompasses the person as a whole and the ability to immerse oneself in the individual's perspective while keeping one's emotions in check (reference). Many theorists have attempted to analyze this concept from many different angles, for example Hoffman (1981) argued that the body responds naturally and as a largely involuntary vicarious response to another person's affective signals. For example, when observing facial discomfort during an encounter, the body may respond with similar feedback producing corresponding emotional events (Decety & Jackson, 2015?). This could be interpreted as a role of autonomic function being vital for “cognitive functions and emotion regulation” (Decety & Jackson, 2015), without even being aware that empathy is being shown. While others such as Batson et al (1997) referred to the cognitive resources used in role assumption