“Soul ,the innermost Self” is neither five elements, nor any of the organs individually, nor all the elements or organs together as a whole. The body and universe exists within the waking or dream. Thus the body and the universe are limited to the waking or dream. The self is within the universe, which appears as waking or dream and disappears as deep sleep. It is within the waking or dream as their formless substance and it is without the waking or dream as their formless witness. If is within because the waking or dream are mere mirage created out of the self, which is in the form of consciousness. Thus forms and names within waking or dream have no value because the waking or dreams are mere mirage created out of the consciousness. The waking or dreams are impermanent whereas the formless substance and witness of the waking or dream are permanent.
‘Self ‘is beyond the waking or dream because it is neither the waking entity nor it is the dream entity. The self exists by itself only in deep sleep without the limitation of sense of form, time and space. The self is attribute- less, non-dual entity which alone prevails when all the three states are negated mentally.
The knower knowing and known is absent in in Self-Awareness or Brahmic -Awareness , since there is no duality (I or illusion). The duality consists of man, world and his desire for freedom. When the seeking mind gets enlightened of the fact of its non-dual true nature (soul or consciousness, the innermost self), it becomes aware of the fact that, the duality is mere illusion, on the standpoint of consciousnesses self. Thus, birth, life and death are part of the illusion, on the standpoint of the soul or consciousness, the innermost self .