When the witness itself is the substance of the three states then there is no second thing other than soul or consciousness.

Deeper self-search reveals:-

When the witness itself is the substance of the three states then there is no second thing other than soul or consciousness. All the three states are created out of one and only material. However, when it is viewed on the physical point of view the experience of duality creates diversity within soul or consciousness. Therefore, all the three states and their witness are one in there essence.

All the confusion and doubts exists on the physical based. When everything is viewed and judged on the standpoint of the soul as self, then all the doubts and confusions ceases. As a person, one never inquires about his own physical existence, which is present only in waking experience. Therefore, it is very much necessary to inquire to know the truth of one's own existence.

As soon as we wake up from deep sleep, the existence of a ready-made world – including our own bodies – confronts us.  The inferior knowledge based on the religion is not the means to Self-Knowledge or Brahma Gnana or Atma Gnana.

How does one see various objects, scenes and persons during dreams? If the dream is experienced without the physical body, then what is it that experiences the dream? Therefore, there must be a formless witness of the dream world. This formless witness is the same witness that is witnessed this Waking experience also. Therefore the Waking experience and dream both are witnessed by one and only formless witness of which the seeker is not aware of. Since he considers the physical body [I] as the self or witness and views and judges the world-view on the standpoint of false self, within the false experience. The formless witness can exist with or without the waking or dream. But waking /dream cease to exist, without the formless witness.

The gross Waking experience is merged into the mental experience in the sense that, when it is analysed, it is found to exist inseparably in and as the mind alone. All "spiritual" planes are really mental: those who regard them as different or higher are deceiving themselves. The dream becomes unreal when the waking takes place; similarly the waking becomes unreal when the wisdom dawns. Therefore everything has to be grasped mentally, not argued on the intellectual point of view, which is limited to the false physical entity within the false experience.

The unreal is created out of real, and when one views and judges on the standpoint unreal [ego] then there is duality. When one is able to view and judge on the standpoint of real [Atman/true self] then there is only non -duality. Therefore, when the wisdom dawns then there is neither duality, nor non duality, only reality. This is my views and conviction.

All these confusion will go on, until man thinks, he is an individual and apart from the world, and the world existed prior to him and he is born in it afterwards. Therefore, it is necessary to know the fact the true self is not ego, but the true self is the soul, and stop viewing and judging the world-view on the standpoint of the physical self [ego], and one has to view and judge on the true self (soul or consciousness) to realize the fact that, the world along with man is illusion. The formless substance from which the illusion is created is consciousness(soul or Atman). Thus Atman is Brahman or ultimate reality. Thus no second thing exists on the standpoint of Atman or consciousness as self. Thus there is neither experience nor the experiencer in non-dual reality but only self-awareness.