The formless soul or consciousness is the innermost self is witness and it is also the witnessed (illusion or three states).

Witness and witnessed analysis is better tool for understanding and assimilating the Self-Knowledge or Brahma Gnana or Atma Gnana. 

Deeper inquiry analysis and reasoning revels the fact that, the true self is not within the body but the body and the universe are within the true self.   The self is not the form but self is formless, therefore the question of Causal, subtle, gross body does not arise.  The self is in the form of consciousness and it pervades all the three states. It is within the three states as their formless substance and it is without the three states as their formless witness. The substance and witness are one in essence.  The mind rises as waking or dream (duality) and subsides as deep sleep (non-duality).   Therefore there is a need to know “what is mind? And what is the substance of the mind? And what is the source of the mind? in order to know what is truth and what is illusion. Speculating and assuming on intellectuality has to be avoided to have deeper understanding and realization.  

 The formless soul or  consciousness is the innermost  self is witness  and  it is also the  witnessed (illusion or three states).

To be a witness of something implies subject and object relationship. To be witness of phenomena means that one is standing apart from the situation and not identifying with it. Whatever is witnessed as a person and the world is part of the witnessed. The witness is that which witnesses the physical body and the world together.  Thus the man is not the witness of the three states to take authorship of the three states,  because the man and his experience of the world  is present in waking or dream and absent in deep sleep. The one which is aware of the three states is not waking entity but the formless consciousness, which is the true self.  Thus the subject is formless and the object is form.  The self is within the ‘I’ [mind or universe] but the self is without the ‘I’ [mind or universe], therefore there is a need to know what is ‘I’ in order to realize the fact that, ‘I’ itself is illusion.  There is neither witness nor witnessed in non-dual reality. 

The true Self as the consciousness and consciousness is the ultimate reality. Thus, the whole physical existence is based on the consciousness not on the waking entity. Therefore our understanding and assimilation has to be based on the consciousness not on the physicality.  One has to realize the fact that, our body and the universe are created out of consciousness.  Therefore there is no second thing exists other than consciousness.  The consciousness is ultimate truth or Brahman. 

There is need for deeper understand the Witness and Witnessed analysis to know the duality is mere a passing phase and not the true nature of the true self.

By developing this watchfulness and one’s ability to observe the three states on the base of the consciousness as self gradually weaken the roots physicality and transform the base of witnessing from form base to formless base. The idea behind Witness, Witnessed analysis is very deep and profound. Those with superficial understanding will not be in position to understand and assimilate Self-knowledge or Brahma Gnana or Atma Gnana  because they base themselves on the form not the formless self. When the self is not physical it is erroneous to base and judge the truth on the base of the physical self. Therefore, there is a need to rectify the seeking base to understand and assimilate the ultimate truth. 

By reducing the power of understanding based on physicality or intellectuality and uprooting the physical base, “Witness, Witnessed Analysis” can lead one towards the perfect understanding and assimilation of the Self-Knowledge or Brahma Gnana or Atma Gnana , which is based on the true self or consciousness. 

Those who are able to witness on the base of the soul or  consciousness, the innermost self will be able to have mental yardstick to discriminate the truth and untruth or reality or unreality and dual and non-dual. The one who has mastered the art of witnessing on the standpoint of the soul or  consciousness will develop a wonderful richness of the innermost  self and are helpful  guides to their fellow seekers in their pursuit of truth. 

The real approach to Self-Realization, the mind has to rest in consciousness and that leads to non-dual Self-Awareness.

Consciousness is sentient that gives life to the waking and dream.

Atman or soul   is present in the form of pure consciousness, is all-pervading and is not limited by the body, and the world. It is only because of our ignorance of its real nature that we consider the Self is limited to the physical body and separate in each body. The Self is unattached and is not affected by the individual experiences goes on in waking or dream.

Consciousness is different and apart from the known. Consciousness is not an object which can be known or experienced by any one because it is prior to all that is known. Man can experience only external objects within the waking or dream and so he cannot know the indwelling consciousness, which is the formless substance and witness of the three states. The only way to realize the true self is to trace the formless substance and witness of the three states.  

The true self never undergoes any change; and physical existence that undergoes change is unreal. Consciousness alone is real. All the three states, which appear and disappear, are unreal. The experience of diversity [waking/dream] is mere name, created by words alone; the formless substance and witness of the three states alone is real and eternal. 

Consciousness is sentient that gives life to the waking and dream. The waking or dream is insentient and dependent on the consciousness for their existence, whereas the consciousness can remain with or without the waking/dream.

Consciousness is free from the limitations of the form, time, space and objects. Actions do not taint the consciousness; the consciousness never hankers after the fruits of actions. One, who knows the true self is the consciousness thus, does not become bound by actions.

Consciousness or the true self is not a doer and that he has no desire for the fruits of actions because it is formless. Self-Knowledge knowledge alone makes one free from bondage of experiencing the duality as reality.

The one who knows Consciousness as self and realizes that he is not a doer and has no craving for the fruits of actions incurs no bondage. His actions cease to be the cause of further ignorance of taking the ego to be the self.

Thus, what is necessary is the realization that, the self is not physical but the spirit is the true self. 

He who thus knows truly the formless substance and witness to be the true self becomes free from the experiencing the illusory birth, life and death as reality.  He becomes fully aware of the fact that the cycle of birth, life and death are mere passing show.

The one who realizes that the self is the consciousness and self has neither birth nor any activity, because they pertain only to the waking entity, will become liberated from experiencing the illusion as reality

The ignorant disregard the consciousness as self, taking themselves to be an individual born in this world and the world is separate from them. They think the world existed prior to them and they are born in this world later on. Until this conviction is there, it is impossible to assimilate the self-knowledge.  The body, ego and the world appear together and disappear together.  The seeker has to make sure of this fact by constant reflecting on the subject. 

The consciousness dwells in all the three states as their formless substance and witness. People worship only images, thinking that God is there. People do not recognize consciousness as the self to be the real God, but that they do not realize that god, as the consciousness, which pervades in everything and everywhere in all the three states.

The ignorant people are not capable of   discriminate and reason to unfold the mystery of the mind. Therefore they will not be able to grasp the non-dual truth. It is realization the true self that will free one from bondage of duality.  But the belief system makes them to believe the duality is reality therefore, they cannot think beyond physicality.   

The formless substance and witness is different from everything that appears in the waking/dream, which is always subject to change, is insentient and limited by form, time, space and the world.

Knowledge means ‘pure consciousnesses and not the knowledge based on physicality, which has a beginning and an end and is therefore finite. This consciousness is not distinct from consciousness, but it is its essential nature, like the light of the sun or the heat of fire. This consciousness is eternal and is present even during deep sleep. A specific act of knowing takes place only when the there is waking. But this must be distinguished from pure consciousness, which is ever present in all the three states. It is this consciousness which is known as ultimate truth. Consciousness becomes a ‘knower’ only when the known is superimposed on it.

The Self is looked upon as a knower only because of illusion. No word can express ultimate truth, “Words cannot cross the threshold of duality. The true Self which is the consciousness is without any attributes.

All divisions, which are named, are also consciousness.

  There is no need to name and create division and try to understand and assimilate the ultimate truth. On the ultimate standpoint everything is one. All divisions, which are named, are also consciousness. So, there is no second thing exists other than consciousness. Consciousness is ultimate truth or Brahman.

Many believe spirituality and religion are considered inter connected but it is not so. Religion is based on the false self-(ego or body) and it is limited to the false experience [universe], while spirituality transcends race, religion, gender, language and nationality and universe. Spirituality is pursuit of truth. 

There are many paths have come into existence in the name of Self-Realization.  Every belief system believes that each human being embodies a spark of the divine, and that fanning into the shining fire spiritual realization is the meaning and purpose of human life. But spirituality is not based on the belief but discovering the truth of the whole universe and man’s existence. Religious and Yogic truth and scientific truth are individual truth based on the false self(ego) within the false experience. Individuality has no value in the realm of ultimate point of view. Therefore, realization of true self is necessary in order to realize the ultimate truth, which is free from all the diversity, which is present in the form of universe. The universe ceases to be real from the ultimate point of view. The ignorance is the cause of experiencing the unreality as reality. Therefore truth realization is necessary to unfold the mystery of the universe, which appears to be real from the physical point of view.

Universe is reality on the base of ego, which is the false self. It is unreal on the stand point of the consciousness, which is the true self. Universe is mere mirage from the ultimate point of view. Man perceives the world within the universe; therefore his existence is limited to the universe, which is in the form of mind.

Consciousness is real because it is permanent, but universe, which is in the form of mind, appears as waking or dream (duality) and disappears as deep sleep is impermanent (non-duality). Thus mind is not absolute and eternal like consciousness itself. People stuck with the reality of the world, so they take it as real. Once they take their physical existence to be real then they have accepted the false self as real self and false universe as reality. Thus their judgment is based in the false self, will keep them within the threshold of duality. Thus the ultimate truth lies beyond duality.

People take the universe confronting them as real, the experience of birth, life and death, which happens within the universe, which they experienced as reality. When the self is not physical but self is formless, then whatever seen, known, believed, experienced as person within the universe is falsehood, on the base of the formless self (witness).

The gross universe is merged into the mental universe in the sense that when it is analyzed, it is found to exist inseparably in and as the mind alone. All "spiritual" planes are really mental: those who regard them as different or higher will remain ignorant.

A Gnani is free from experiencing the illusion (body + universe) as reality, he is fully aware of the fact that, his body and his experience of the world as consciousness, which is ultimate truth. 

People who are incapable to inquire and reason are tending to follow some philosophy without verification. Therefore the more ignorant they are the easier to get them into a religious fold. Religion is so strong and popular because it makes no demand on the intelligence and it simply requires belief in guru and his teachings. 

It never strikes believer to doubt whether his inherited belief system is true. They never use their reason because they start and conclude that their belief system alone is true, because they never question the validity of their inherited belief. 

For religion one can interpret texts as he likes, in whatever way that pleases him, he simply imagine away. The idea of god injected in the past and inherited by people and they refuse to verify the facts, because they think it blasphemy even to question their inherited belief system.

In pursuit of truth the ultimate truth has to be proved, not assumed. Pundits who take scriptures for granted are not Gnanis.

Pundits teach that all is your-self, but none of them can show that this is so, none has analyzed it scientifically, and none can prove it. Rational proof is needed, so that one arrive at knowing truth i.e. wisdom; punditry is mere dogma, parrotism, repetition of what they read in scripture. Scriptures are not yardstick and scriptural truth is not proof. Pundits take scriptures as authority. Authoritarianism merely assumes as true what another says, but what has yet to be proved.

Pundits have to test truth in this world not in the next world. There is no proof other than blind belief based on the scriptures, belief is not truth. So, doctrines are not the means to realize the ultimate truth. There is no need to follow them. 

Doubts and Confusions arise when seeker finds the scriptures and yoga are inadequate or useless to quench his spiritual thirst. Disappointments in religion or yoga or even science imply error or ignorance.

When serious seeker reaches a stage with all his baggage of accumulate knowledge, then uncertainty haunts him. Whether he is right?" Where is the certainty that he is proceeding on right lines?" Thus doubts arise and the inquiring spirit comes and impels to search elsewhere for truth where it will not be possible even to have doubt. The test is therefore in experience. And only in non-duality, where there are no two to argue about views or to have difference of opinion can such doubtlessness be possible. Belief depends upon unstable bases whereas certainty depends on proof.

Seeker of truth has to get rid of his doubts through deeper inquiry, analysis and reasoning on his own, to realize the fact that, the self is not the form but self is formless. Thus his analysis and reasoning has to be based on the formless not on the form. By simply go on believing and accepting whatever said by the punditry will not lead one towards path of wisdom. All the doubt has to be got rid of "by the sword of Self - Knowledge." The scriptures, yoga are not necessary if one follows the inner (formless) path. Religion and yoga are not the means to path of wisdom.

They alone in this world are endowed with the highest wisdom who are firm in their conviction of the sameness and birthlessness of Atman. The ordinary man does not understand their way. [Chapter IV — Alatasanti Prakarana 95-P-188 in Upanishads by Nikilanada]

This passage indicates the fact that everything is soul or consciousness  or spirit. The one who views and judges the worldview on the base of his birth  or body will not realize the fact that, the man including the world is created sustained and finally dissolves as soul or conciousness. Thus Atman alone is, and all else is mirage.

Thus Self-Knowledge or Brahma Gnana or Atma Gnana  is the aim of every human being. Since everyone thinks the physical body is the self, their aim is misdirected and they focus their attention on materiality which makes one feel the duality (waking) as reality.

Millions are in search of the ultimate truth, and only one in million will be able to grasp and realize it.

Nisagadutta said:- Millions are in search of the ultimate truth, and only one in million will be able to grasp and realize it. By focusing more attention on Atman by talking, writing, discussing only of Atman, the conviction grows and becomes firmer and the duality will fade away as reality. Atman/consciousness, which is one’s true identity, will prevail as birth-less and deathless, eternal substance and witness of the mirage called duality.

Therefore there is no need to study scriptures, or indulge in god and guru glorification or performing religious rituals. Since, they are not the means to acquire non-dual wisdom. It is only waste of time and effort to indulge in those things.

The individual self is not real, is not accepted by many. The non-dual wisdom is based not on the individual self [ego]. Until people hold the ‘I’ [ego] as witness, they will not reach the ultimate understanding.

When Upanishad itself declares:- sarvam khalvidam brahma - all this (universe) is verily Brahman. By following back all of the relative appearances in the world, we eventually return to that from which it is all manifest – the non-dual reality (Chandogya Upanishad).

Then it is no use going roundabout way, trace the Brahman which is the formless substance and witness of the universe, which is in the form of mind. By tracing the source of the mind or universe one will be able to realize the Brahman.

The ultimate truth has nothing to do with Scriptures and it is independent of scriptures. The point is: though it is taught by the Vedas, it does not require any belief in the infallibility of Vedas; in other words even if an individual or some other religion were to propose the same thing, a person with an open mind would come to the same conclusion that there is a formless witness, that it is Brahman - and that it is the same as the self ,which is not an individual but it pervades in everything and everywhere in three states as their formless substance and witness.

When Sri,Sankara says: world is unreal . He never said body is unreal. He would have said only birth and death is unreal but he did not say that, he said the world is unreal. He meant the world including the body, because the body and world appear together and disappear together (waking or dream). Then we have to think, what remain without the body and the world as reality. How can the birth, life, death, rebirth, and reincarnation, which take place in unreal world (waking or dream), can be true. The one, which is aware of the birth, life death, rebirth and reincarnation (illusion or unreal), is formless reality, which is the true self/true identity. The formless self is your true identity, which is birthless and deathless but it is the witness of the birth, life and death and rebirth (illusion or unreal).

On the standpoint of identity the birth, life, death, rebirth and reincarnation theory is part of the illusion/unreal. The body cannot reincarnate, the body and the world are created out of the same formless stuff. Until one views and judges on the base of flesh, bone and blood [five elements], he will not be able to grasp the non-dual truth. Thus, one must know on what standpoint we are not born and we do not die thoroughly, just by hearsay views, it will not lead anyone to the non-dual destination.

Seeker has to learn to view and judge on the standpoint of formless witness or the soul. Then he will be never having any confusion. When one thinks deeply then only the inner revelation starts and start burning the dross (confusion or doubts). A well-directed inquiry and sound reasoning will lead one towards non-dual destination and it will start yielding fruits and start revealing, when he starts thinking very deeply. This is the inner process every serious seeker experiences. The inner dialogue will start and one will start getting answers from inner core of his existence, and he becomes aware of the fact of what is real and what is unreal and he will be able to mentally reject the unreal nature of the self in the midst of duality.

“Truth is one; the wise call it many names

The Self of all makes the senses flow outward,
Therefore one seeks outside of oneself.
Only the wise, seeking the immortal amidst mortality,
Turn their gaze away from the world
And look inward – to find the Self.- Katha Upanishad

Rig-Veda says: - “Truth is one; the wise call it many names”. Truth is universal it not property of any religion.

Religions in the past have been scared with inter religious conflicts that, to this day cause distress and devastation around the world. Until there is self-knowledge or self-realization there will never be peace. Everyone will be thinking the false self as true self and false experience as reality and the violence will continue in the name of god and religion, which are part of the illusion. 

Unity in diversity is not possible through religion. Thus universal brotherhood is impossibility through religion. Thus there is need to bifurcate religious, yogic and all theoretical paths based on the false self [ego] to realize the ultimate truth, because the truth lies beyond the mind, which is in the form universe. Until and unless one is able to trace the source of the mind from where it erupts and subsides truth realization is impossible. Therefore, realizing the fact that, the self is not form but self is formless in order understand and assimilate and realize the non-dual truth. Without the non-dual wisdom the experience of duality will remain as reality. Without realizing the duality is unreal unity in diversity is impossible.

All the accumulated knowledge from religion and yoga and paths and theories are mere dross in pursuit of truth. Religion and yoga are helpful for the mass and the society but they are obstacles in unfolding the mystery of the mind.