The inquiry and reasoning reveals that:-
The three states are not the experience of the physical self. The physical self is present only in Waking or dream. Dream is parallel Waking, and waking e is parallel dream. Therefore, the dream is not witnessed by the physical self. Because the waking world and the waking entity are absent in dream. There is neither dream nor waking experience in deep sleep. The one that is aware of these three states is not the physical self but it is the spirit. The waking entity is present only in Waking, and dream entity in dream in deep sleep there is no entity. Therefore, the one which is aware of the three states is not physical but it is formless.
The physical body itself is not the experience of the physical body but it is only an experience with in the experience of waking or dream. The dream world is unreal and it disappears when the waking world appears. Even waking becomes unreal when one becomes aware of the fact that the self is not physical but it is the spirit. Therefore viewing judging the worldview and coming to conclusion and accepting it as truth on the physical point of view is erroneous.