On the standpoint of the soul, the three states are non-existent. On the standpoint of the physical self the three states appears to exist as reality.
It is erroneous to view and judge the truth on the standpoint of creator or god without verifying the fact that, the ‘Self’ is not physical but self is the soul. It is impossible to assimilate truth on the physical base.
People are having the strong conviction of their birth, life and death and they are ignorant about the fact that, the birth, life and death are the experience within the Waking experience. All the individual experiences happenings within the waking experience are only illusion because the Waking experience itself is illusion. Therefore, there is need to trace the formless substance and witness of the illusion to grasp and realize the non-dual truth.
There is no second thing other then soul because all the three states are created, witnessed and subsides as Soul /Spirit. Constant reflecting on the witness if the three states the Seeking Mind will be able to assimilate and grasp the knowledge of the true self.
Whatever position, power, pleasure and wealth one may possess within the Waking experience is only an illusion. Same way whatever pain and suffering and misery one has in waking experience also illusion.
When the waking or dream subsides as deep sleep, then the duality vanishes. Therefore, the formless substance of the waking experience and deep sleeps is one in essence. By discovering and realizing that formless substance and witness –the duality will not remain as reality.
When the formless substance and witness, is discovered and realizes the experience of duality the sense of duality will vanish. Absent of duality absent of experience. Absent of experience absent of illusion. The illusion is present when the there is experience. When there is experience then there is ignorance. When there is ignorance then there is duality. When there is duality then the birth, life and death becomes reality.
All the individual experiences are possible only within the waking experience. One has to become aware of the fact that, the three states are not the experience of the physical self but of the soul, which is the formless substance and witness of the three states. When this conviction becomes firm then he will be able to rectify his reasoning base from form to formless. When one establishes on the formless base then gradually the sense of reality of experience of duality starts receding. The person and world co- exist within the waking or dream experience. Absent of mind is state it is soul because without the soul/spirit the mind is non-existent. The mind, which rises and subsides as waking and dream, cannot be real. It is totally illusory.
Therefore, the formless source where the mind rises and subsides itself is the self. When the source is formless then the diversity, which rises and subsides is also created out of formless stuff. Therefore, realizing the fact that the birth, life and death which take place within the mind are mere illusion created out of single stuff. The stuff is the soul/spirit. Realizing the fact that, formless soul/spirit is the true self and all else other then the soul/spirit is truth realization.
Religion is not based on the spirit/soul, but it is based on the physical self. Therefore, religion is based on the birth, life and death not the truth. Spirituality is pursuit of truth of the beyond the physical existence. In pursuit of truth the religion and its conceptual gods and scriptures are not necessary because all of them are based on the physical self. All the physical based philosophies and theories, paths and yogic practices or logical and intellectual conclusion will help to unfold the truth.