The witness is not physical. The witness is that which is witnesses the body and world together without the physical apparatus. The formless witness witnesses the appearing and disappearing of the three states. The substance of the three states is the witness of the three states. The substance and witness is formless non-dual true nature of the mind is the soul.
To take the Witness position means that one has to discover and realize the soul is the true self. Know that one cannot find the witness within the Waking experience since the Waking experience is an object to the formless Witness.
Thus seeker has to rectifying his seeking base from physical[form] to Spirit[formless]. Once the witness is traced and realized then one realizes the witness is beyond the three states, which appear and disappear. The witness is like a railway station and the three states are like a train which come and go. The station is unaffected by the coming and going of the trains. Similarly soul is unaffected by appearing and disappearing of the three states. Therefore be soul the true Self know that the true Self is ultimate reality.
The point is that Satsang, or association with the truth that means association with the true self that is the soul. It is not a physical association with the religious guru. It is with the reality of one’s true existence. Soul the true Self itself is the guru or god.
Whatever is one in this and wherever one is in this world, one is in the Waking experience. The true Self that is soul,which is in the form of consciousness, is the witness of the whole Waking experience.
Therefore the individual experience of birth, death and life within the Waking experience is mere illusion or as real as dream on the standpoint of the consciousness as self.
Inquiry into the nature of the Waking experience or mind helps one to go beyond the physical existence or duality. That is the experience-less realization. Once the seeker realizes the experience-less realization that is ego-less, duality-less, feeling-less just non-dual nature of mind than he is liberated from experiencing the illusory of cycle of birth, death and life.
The seeker has to examine the three states thoroughly and discover and analyze and realize the fact that, the whole universe or mind is within the soul. And the soul is the formless witness and substance of the universe. Thus consciousness is responsible for the existence of the universe, which appears as waking or dream. The Waking or dream experience which consists of the world and its perceiving person appears and disappears. And the soul,which is in the form of consciousness is the witness of the appearing and disappearing of the Waking or dream experience, which is present as sense of ‘I’ . When the Waking or dream experience disappears then the formless non-dual substance,which is consciousness alone prevails as true Self. Consciousness is the ultimate reality.
When the seeker becomes aware of the true fact that whatever he experienced as person and whatever he is see and knows as a person in Waking experience is mere illusion. The witness of the Waking experience is apart and formless and non-dual soul or consciousness. Therefore the Waking experience is mere myth same way as the dream. The Waking experience is non-existent on the standpoint consciousness, the true Self.
All that the seeker needs is faith in his bonafides and courage to accept the truth and reject the untruth when he becomes aware of the facts through inquiry and reasoning.
The Waking experience seems to be reality because of the forgetfulness of the true self that is Ataman and ignorance of mistaking the physical body as the Self.
