This article is a literature review paper on an analysis of the neural mechanisms underlying empathy and cognitive functions related to the comprehension of other individuals. Empathy refers to a multifaceted psychological phenomenon characterized by the capacity to understand and share the emotional and cognitive states of others. It involves the ability to perceive and resonate with the feelings, thoughts, and perspectives of people, often leading to a sense of emotional connection and a willingness to provide support or assistance based on this understanding. Neuroscientists and psychologists alike have extensively explored various brain regions and neural processes that potentially contribute to empathy. However, despite significant research efforts, a definitive understanding of the precise underlying factors that give rise to empathy remains elusive. Exploring the mechanisms of empathy is still in its nascent stages, but researchers have developed a multitude of theories connected to this concept, such as the role of mirror neurons, mental perspective-taking, theory of mind network, and the role of different ROIs (regions of interest) in the brain. Throughout this paper, these diverse theories are explored, examining the empirical evidence supporting each one and evaluating their potential applicability to empathy. By critically assessing these theories, we aim to contribute to the ongoing discourse surrounding the root causes of empathy, with the ultimate goal of discerning which theory holds the most validity, how these theories may overlap or differ, and how to make optimal use of this intricate phenomenon.