One has to realize the fact that, it is not the waking entity (you) which witnesses the three states.

One has to realize the fact that, it is not the waking entity (you) which witnesses the three states.  The formless soul is the witness of the coming and going of the three states. The soul is immutable. The soul is unaffected by the happening within the three states because the three states are mere mirage created out of the formless soul, which is present in the form of consciousness. The soul or consciousness is the innermost self.

The self is neither the waking entity nor the self is dream entity but the self is the formless soul. The on the standpoint of the soul, the innermost self the three states are non-existent as reality.     

The individual experience within the dream is a reality within the dream. Therefore waking reality is also is reality within the waking. This waking is parallel dream and dream is parallel waking. Only when self-wakes up in waking the dream becomes unreal. When the self-consciously wakes up in its formless non-dual true nature in the midst of waking experience  then all the three states are  mere mirage created out of its formless non-dual true nature.

The form time and space within the dream are falsehood when waking takes place. Similarly the form, time and space of the waking are also falsehood when wisdom dawns. The wisdom dawns only when one realizes the self is neither the waking entity nor the dream entity. Thus it is erroneous to judge and reason and conclude the ultimate truth on the base of waking entity and waking world because waking experience itself is illusory.

Suppose you were holding the same view in the dream, all your experiences and views are reality within the dream. The dream becomes unreal when waking takes place. Similarly the waking becomes unreal when you become aware the fact that, the self is not an individual.  Thus whatever individual experiences experienced within the waking is as unreal as a dream.

Till one thinks the body as the body and the world as the world it is impossible to grasp non-dualistc or Advaitic  truth, because his views and judgments are based on physical self with the physical existence(universe).  The individuality is the reality within  the waking experience but the waking experience itself is falsehood. Thus holding the view as an individual within the false experience is erroneous on the ultimate point of view.  The waking is a  parallel dream and dream is a  parallel waking experience.

In waking the universe comes: in deep sleep   the waking goes. In waking is one born; in waking one dies.

In waking one lives, in Waking one suffers. In Waking one earns, in waking one enjoys. In waking is one truthful or lies like a liar. In Waking one reflects on Virtue and Sin. In waking do one lands in Heaven and Hell. In Waking is one happy, in Waking in sorrow. In waking does one lose the distinctions of caste and creed. In waking is one wise; in Waking is one unwise.

In Waking one has an urge to know the truth. In Waking one is in the illusion; in Waking is one shadowed by Doubts and confusion, in waking one thinks of reincarnation and rebirth.  In waking one thinks that he is born in this world and the world existed prior to him. In waking one is in ignorance of the true self, which is consciousness. If one spots out the true self within the three states, one realizes the way to freedom.

One is in action in Waking. In waking,  one is bound by form, time and space.  The waking experience  is present  in the form of mind. Mind appears and disappears as the  waking or  the dream.  If there is no mind then there is no waking or dream. The waking or  the dream is born out of ignorance of the true self. Getting rid of the ignorance through wisdom is   the way to the release. In waking or dream, one follows the Writ of habit. waking or dream is a chronic malady; but within it also is its remedy.

The true Self is not perceptible to the senses. It is perceived by Reason. It is not perceptible as a thing with form and attributes. To those whose attention is fixed on the body and the world, it is very difficult to attain Self-knowledge. It is also very difficult for them to see the consciousness as self. Attention towards the universe (mind) should be lessened by realizing the self is not the body. The attention has to be focused on the formless substance and the witness of the universe (mind) should be increased. So long as the attention is directed towards the universe, the experience of birth, life and death will prevail as reality. But when the attention is directed towards the formless substance and the witness of the The mind, the ignorance vanishes and the sense of reality of the duality will disappear. Then there is unity in diversity.

Isa Upanishads indicate that: The time one spends in ritualistic practices is wasted; one can spend same time moving forward towards Self-knowledge or Brahma Gnana or Atma Gnana, which is the main goal.

In non-dual self-awareness there is only unicity and wholeness. There is no second thing exists other than consciousness.   The experience of birth, life, death and the world are mere mirage created out of single clay. That clay is the soul, which is present in the form of the consciousness. Due to ignorance the experience of birth, life, death and the world are experienced as reality.   Thus Self-knowledge or Brahma Gnana or Atma Gnana is necessary in order to get freedom from experiencing illusory duality as reality.

All the scriptures indicate that Ataman is Brahman, and Brahman is ultimate truth. Therefore the soul, which is in the form of consciousness, is ultimate truth.  Thus to realize the ultimate truth is the prime goal.   A well-directed inquiry, analysis and reasoning will lead one to his nondual destination. 

Sage Sri, Sankara said: - VC-56. Neither by Yoga, nor by Sankhya, nor by work, nor by learning, but by the realisation of one's identity with Brahman is Liberation possible, and by no other means.

58. Loud speech consisting of a shower of words, the skill in expounding the Scriptures, and likewise erudition - these merely bring on a little personal enjoyment to the scholar, but are no good for Liberation.

59. The study of the Scriptures is useless so long as the highest Truth is unknown, and it is equally useless when the highest Truth has already been known.

60. The Scriptures consisting of many words are a dense forest which merely causes the mind to ramble. Hence men of wisdom should earnestly set about knowing the true nature of the Self.

61. For one who has been bitten by the serpent of Ignorance, the only remedy is the knowledge of Brahman. Of what avail are the Vedas and (other) Scriptures, Mantras (sacred formulae) and medicines to such a one?

62. A disease does not leave off if one simply utters the name of the medicine, without taking it; (similarly) without direct realization one cannot be liberated by the mere utterance of the word Brahman.

63. Without causing the objective universe to vanish and without knowing the truth of the Self, how is one to achieve Liberation by the mere utterance of the word Brahman? — It would result merely in an effort of speech.

64. Without killing one’s enemies, and possessing oneself of the splendor of the entire surrounding region, one cannot claim to be an emperor by merely saying, ‘I am an emperor’.

65. As a treasure hidden underground requires (for its extraction) competent instruction, excavation, the removal of stones and other such things lying above it and (finally) grasping, but never comes out by being (merely) called out by name, so the transparent Truth of the self, which is hidden by Maya and its effects, is to be attained through the instructions of a knower of Brahman, followed by reflection, meditation and so forth, but not through perverted arguments.

66. Therefore the wise should, as in the case of disease and the like, personally strive by all the means in their power to be free from the bondage of repeated births and deaths.

67. The question that thou hast asked today is excellent, approved by those versed in the Scriptures, aphoristic, pregnant with meaning and fit to be known by the seekers after Liberation.

Sage Sri, Sankara goes on to say:- A sickness of not cured by saying the word “medicine.” You must take the medicine. Liberation does not come by merely saying the word “Brahman.” Brahman must be experienced. Until you allow this apparent universe to dissolve from your consciousness, until you have experienced Brahman, how can you find liberation just by saying the word Brahman? The result is merely a noise. Until a man has destroyed his enemies and taken possession of the splendor and wealth of the kingdom, he cannot become a king by simply saying “I am a king.”

A buried treasure is not uncovered by merely uttering the words: “Come forth.” You must follow the right directions, dig, remove the stones and earth from above it, and then make it your own. In the same way, the pure truth of the Atman, which is buried under Maya and the effects of Maya, can be reached by meditation, contemplation, and other spiritual disciplines but never by subtle arguments.

Isa Upanishads indicates that: By worshipping gods and goddesses and going to the world of gods after death is of no use.  The time one spends in ritualistic practices is wasted; one can spend same time moving forward towards Self-knowledge or Brahma Gnana or Atma Gnana, which is the main goal. One cannot reach the non-dual destination by glorifying god and goddesses and by doing that, one goes deeper and deeper into darkness. It surely indicates the fact that, the seeker of truth has to drop the worshiping god and goddess in order to get Self-knowledge or Brahma Gnana or Atma Gnana