The dream becomes unreal when the waking takes place; similarly, the waking becomes unreal when the wisdom dawns.+

How does one see various objects, scenes, and persons during dreams? If the dream is experienced without the physical body, then what is it that experiences the dream? Therefore, there must be a formless witness (knower) of the dream world. This formless witness is the same witness that is witnessed this waking experience also. Therefore, the waking experience and dream both are witnessed by one and only formless witness of which the seeker is not aware. Since he considers the physical body (I) as the Self or witness and views and judges the world-view on the standpoint of the false self, within the false experience. The formless witness can exist with or without the waking or dream. But the waking or the dream ceases to exist, without the formless witness (Soul).

The gross waking experience is merged into the mental experience in the sense that, when it is analyzed, it is found to exist inseparably in and as the soul alone.

All "spiritual" planes are really mental: those who regard them as different or higher are deceiving themselves. The dream becomes unreal when the waking takes place; similarly, the waking becomes unreal when the wisdom dawns. Therefore, everything has to be grasped mentally, not argued on the intellectual point of view, which is limited to the false physical entity within the false experience. : ~ Santthosh Kumaar