An air handler is an HVAC component that circulates conditioned air throughout a building. It is often installed in conjunction with heat pump heating and cooling equipment.
A heat pump without an air handler is like a fan without blades.
The motor can revolve, but it won’t move any air.
The same goes for a heat pump. The outdoor unit might be in perfect working condition. Still, the heating and cooling process stops without an indoor evaporator coil, connecting refrigerant lines, and a fan to blow conditioned air through ductwork.