In a dream the man and the world are dream objects and all actions and thinking are happening in a so called dream experience. If one is the dream entity, there must be a dreamer. The formless witness witnesses the dream in which man and his experience of the world are present. Thus, the dream is an object to the formless witness. Similarly, man and his experience of the world, his actions and his thinking are happening within the waking experience. Therefore, there is no difference between the waking and dream. The witness of the three states is within and it is formless and apart. It is within as the formless substance of the three states and it is apart as formless witness of the three states. The true self has nothing to do with the waking and dream entity because it is the formless witness of the whole waking or dream .
