The one which is aware of the coming and going of the three states is neither the waking entity nor the dream entity but the formless soul, which is present in the form of consciousness.

Religionists have written big volumes about the soul. Yet they are quite ignorant of the fact that the ‘I’ about which they write itself come and go and have no permanent existence, is only an idea or notion after all.

The earliest ancient sages used the word ‘I’ to the witness of the three states not to the ego as moderns use it and think the ‘I’ without the body is the self. The seeker has to understand the fact that the fact that ‘I’ is not the self but the witness of the ‘I’ is the true self, which is eternal. 

People think that the ‘soul’ or ‘spirit’ is something different from the mind. They believe that the mind is really two. This is the confusion among religionists and intellectuals. If ‘Soul’ has any meaning, if ‘spirit’ has any meaning, so long as one thinks of them, they are merely ideas. Soul or Atman is the highest. The soul is present in the form of consciousness.  Consciousness is ultimate truth or Brahman because the whole universe is created out of consciousness.

The individual is a bundle of memories, desires within the waking or dream. The memories and desires are part of the duality. Therefore the individual self is entirely part and parcel of the mirage. Peoples' ideas of that they will go to some world after death, some astral plane or religious heavens will disappear as nonsense with the disappearance of belief in the reality of the ‘I’.  

When the ultimate truth is rightly known and one attains eternal life thereby. Through soul, the innermost self he gains strength and through its knowledge immortality.

 Not by intellectual   speculation but only by an awakening to the reality of his true existence he gets soul-centric vision. Soul, the innermost self’s nature is like state of deep sleep.

The soul, the innermost  self  is that which knows the coming and going of the  three states the soul,which is present in the form of consciousness  alone remains after it gets rid of all three states  by identification with itself. Soul or consciousness  is only the witness. The  mind  becomes consciousness  only after the soul-centric reasoning. 

Waking or dream contains the Feelings, passions, mental pictures, thoughts, idea or notions, seeker of truth has to consider the whole waking or dream as matter.  And matter as an object There must be a perceiver, which knows that all these are illusions. All three states  rest on a substratum--the formless soul or consciousness. 

Imaginations are  part of the waking  or  dream. Even if  one  says he do not exist he is thinking, and the mind is revealing itself.

That which becomes conscious of all the things contained in consciousness, is the seer, the the soul , the Knower. The soul has never seen  itself , for it  is never an object. Hence, logic, inference, cannot be applied to it , because intellect, logic is for objective world which exists within the  waking experience only, the state where one infers effects from causes.

The greatest mistake is to think of the object  as self, to confuse the object with the subject. There is no proof that the seer/soul  is confined to it, it is universal.

If the knower also had been changing along with the changes, how could he ever have known of the changes? It is only that which is known which is changing, otherwise it could not have been known. Those who say the formless soul, the innermost self   is also changing are uttering words without meaning.

How could one know whether anything is changing unless there were something which itself did not change and could thus note the changes?  One  knows of no changes in the soul or consciousness; he knows only the changes in what is perceived by the the soul or consciousness .

When one realizes  formless ,non dual true nature of the soul, he  knows the real can never change, hence never die. Death is only in the region of the "seen." That of which it is aware and which is nearer to it is the seer or the soul. Yet no statement can be made about it. All words will concern to the  three states-- never the seer or soul.

Without the individual self or ego  one could never think. Through such thinking, he is able to prove the existence of Ataman, the individual  and his experience of the world is finally identical with the the soul . If the unchanging had also been changing, then the fact of change would never be perceptible to one. The Seer/soul never alters and is thus the true witness.

The seer or soul  immortal  because it sees a change. Change  is always in the three states . One never sees changes  in seer because he  never sees  the seer or soul. Hence, one cannot ascribe mortality to Seer as he can to three states.

Consciousness is the substance and the witness of the duality.  The duality is present in the form of mind. The mind is present in the form of the universe. The universe appears as waking or dream and diapers as deep sleep. The one which is aware of the coming and going of the three states is neither the waking entity nor the dream entity but the formless soul, which is present in the form of consciousness.  When the soul becomes aware of its formless non-dual true nature in the midst of duality it is called self –awareness. It is foolish to limit the consciousness only to duality because the consciousness pervades all the three states 

Gnani only remains silent about it. Everything of which  the seer or the  soul   is aware is an illusion. As the ego is something of which one is aware under certain conditions, it too is an illusion. Whatever one  says about Ataman as person , it is only an idea within the illusion.

Reason when applied to Three state one can grasp  the formless witness; but he  can never grasp the Formless Witness without the three states. Reason can tell it the Formless Witness is there, but he cannot grasp it. This is the limit of reason.

The formless witness or soul  is always there; it cannot be known, or understood because knowing implies a second thing. However, in all acts of knowledge, the Formless Witness is there when one  is thinking; he  is therefore seeking Ataman. Hence, the soul is known only in illusion-lessness.

It is impossible to be free from the soul or consciousness, for it is impossible for any states  arise without it. This is the distinctive feature of the path of wisdom.  The seeker  must analyze himself and see that whenever there is three states , there must be the seer, which is aware of it. When one observes this, he  knows the soul. Hence the Subject/Object Analysis is so fundamental and so difficult.