Whatever is real and eternal is ultimate truth or Brahman.

The basic purpose of pursuit of truth is to discover the true self. Seeker has to realize fact that the source of the physical existence, which is in the form of mind or universe, which appears waking or dream and disappears as deep sleep . And   finding the facts about the mind or universe is the goal.  

Deeper self -search reveals the fact that,'I' is mind . And mind is present in the form of universe.   Universe appears as waking or dream(duality)   and disappears as deep sleep(non-duality).  The witness of the three states is neither the waking entity nor the dream entity but the formless soul or consciousness.

Till one becomes aware of the existence of the formless witness of the three states, it is very  difficult to accept the three states are mere illusion.

  The formless witness of the three states  is the soul, the innermost  self . The inner most self is in the form of consciousness.  Therefore consciousness is the true self. The consciousness also is the formless substance and witness  of the three states. The formless substance and witness are one in essence. Therefore no second thing exist other than consciousness. Thus consciousness alone is real the three states are mere mirage created out of consciousness.  Thus consciousness is real and eternal. Therefore whatever is real and eternal is ultimate truth or Brahman. 

Since man identifies himself as ‘I’ and ‘I’ as self and  views, and judges the three states on the base of the physical entity or ego, which is limited to the waking experience alone, he becomes ignorant of the soul, the innermost  self. 

As seeker inquires, analyzes and reasons deeply on the base of the soul as self then he becomes aware of the fact that, the three states are mere illusion created, sustained and finally dissolves as soul or consciousness. Limiting the ‘consciousness ’ to the waking entity alone causes the ignorance. When one limits the soul  or consciousness  to the physical entity, it is called ego.  

The ego is present only in waking or dream.   The waking and dream appears and disappears as a whole.   Thus, the waking and dream are impermanent. The ego is the false self within the false experience9waking or dream) .  Therefore, seeking truth of the existence on the standpoint of the false self (waking entity or ego) will not help the seeker to discover the truth because the truth is  is beyond the form,time and space. 

When the reasoning base is rectified from form to formless base than  the truth will start unfolding itself.   

The waking experience, which is in the form universe, is common to all. Man and his individual   experiences of the universe are present only when there is waking experience. Man is aware of the dream and deep sleep only in waking experience.  Man is unaware of the waking or dream in deep sleep. The sense of ‘I’ is present only in duality.   The sense of duality is present only in waking or dream. In deep sleep, it is non-duality the sense of ‘I’ or duality is non-existent.  

The waking is parallel dream and dream is parallel waking experience.  The practical life within the practical world within the waking is as real as dream. In addition, the practical life within the practical world within the dream is as real as waking.  The knower of the three states, which appear and disappear in succession, is neither the waking entity nor the dream entity but it is the soul, which is in the form of consciousness.  Therefore, the witness of the three states is not the ego but the soul, which is within the three states but it is apart from the three states.  The soul, which is in the form of consciousness, is within the three states as its formless substance and it is apart from the three states as its formless witness. 

  The seeker aware of the true position of the true self will realize the fact that, the waking or dream is illusory projection of the soul. Therefore, it is necessary to reflect on the nature of the soul or true self, to abide in it, which is the source of the three states.   The realization of the true self or soul is release from experiencing the  illusory duality as reality.