Witness is not physical
Witness and witnessed analysis is better tool for understanding and assimilating the Self-knowledge.
To be a witness of something implies subject and object relationship. To be witness of phenomena means that one is standing apart from the situation and not identifying with it. Whatever is witnessed as a person and the world is part of the witnessed. The witness is that which witnesses the physical body and the world together. Thus the man is not the witness of the three states to take authorship of the three states because the man is present in waking or dream and absent in deep sleep. The one which is aware of the three states is not waking entity but the formless soul, which is the true self. Thus the subject is formless and the object is form.
The true Self as the soul and soul is the ultimate reality. Thus, the whole physical existence is based on the soul not on the person who perceives the world. Therefore our understanding and assimilation has to be based on the soul not on the physicality.
There is need for deeper understand the Witness and Witnessed analysis to know the duality is mere a passing phase and not the true nature of the true self.
By developing this watchfulness and one’s ability to observe the three states on the base of the soul as self gradually weaken the roots physicality and transform the base of witnessing from form base to formless base. The idea behind Witness, Witnessed analysis is very deep and profound. Those with superficial understanding will not be in position to understand and assimilate Self-knowledge because they base themselves on the form not the formless self. When the self is not physical it is erroneous to base and judge the truth on the base of the physical self. Therefore, there is a need to rectify the seeking base to understand and assimilate the ultimate truth.
By reducing the power of understanding based on physicality/intellectuality and uprooting the physical base, “Witness, Witnessed Analysis” can lead one towards the perfect understanding and assimilation of the Self-Knowledge, which is based on the true self or soul.
Those who are able to witness on the base of the soul/true self will be able to have mental yardstick to discriminate the truth and untruth or reality or unreality and dual and nondual. The one who has mastered the art of witnessing on the standpoint of the soul will develop a wonderful richness of the spirit and are helpful to their fellow seekers in their pursuit of truth.
The real approach to Self-Realization, the mind has to rests in spirit and that leads to nondual tranquillity.
A Gnani may be engaged in worldly activities and yet he is fully aware of the fact that the his bodily actions and his experience of the world are mere mirage witnessed by the soul, which is the true self, and he is be maintaining and alert about the truth in the midst of the experience of duality.
Constantly reflecting on the true “Self”, and negating the three states, and bring the attention back to the formless Witness. The perfect understanding of the Witnessing of three states by the formless witness has the effect of creating a better understanding and assimilation of the ultimate truth which is the nondual spirit.