The inquiry and reasoning reveals that:-
One gets wisdom, when he becomes aware of the fact that, the Waking is also as unreal as the dream. The dream disappears when Waking takes place, similarly, when waking becomes unreal when one becomes aware of the formless substance and witness is the consciousness[ soul], and the consciousness[ soul] is the true self, then he wakes up as the consciousness[ soul].
One has to begin by using the dream as illustration. When one uses dream as analogy, it reveals that there is no difference between waking experience and dream. Both are false experiences on the standpoint of the formless witness of the three states. The soul/consciousness prevails without the three states is ultimate reality.
The analysis of the three states not to be based on the physical self, but it has to be based on the soul/consciousness. The doubts and confusion will prevail if one bases his judgment on the physical self. Because the judgment based on the physical self leads to speculation and imagination. knowledge based on speculation and imagination is not non-dual wisdom.