When the witness itself is the substance of the three states, then there is no second thing other than soul/spirit. 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/spirit. 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.