The man whose judgment of truth is based on the birth entity or ego will not be able to understand,assimilate and realize the ultimate truth or Brahman.

The formless  soul or consciousness  is the stuff from everything is created in the universe which appears  as waking or dream(duality)  and disappears as deep sleep(non-duality) . The soul is the source from which mind or universe  rises and subsides. The soul pervades in everything and everywhere in all the three states. The soul remains with or without the waking or dream, but waking or dream  is dependent of the soul, which is the innermost  self,  for its existence. 

People think of the individual soul. When one limits the soul to the waking entity alone  entity it becomes ego.  Once the ego becomes self then there is separation.  The separation  causes the ignorance . ignorance is cause of experiencing the illusion or duality as reality.

When ego becomes the self, one thinks he is an individual separate from the world and he thinks he is apart from the world, he feels the world existed prior to him and he is born in this world later on. Until this conviction is there, he will remain in the grip of duality, and continue to experience the duality as reality. 

The man whose judgment of truth is based on the birth entity or ego    will not be able to understand,assimilate and realize the ultimate truth or Brahman. 

The formless consciousness is the innermost self, is the only reality and universe to be but an illusory manifestation, an appearance which is not real. Mind [universe] and soul [self] do not represent two complimentary aspect of reality because they are one in essence. Thus the essence has to be taken as reality and the illusory manifestation cannot be considered as reality because it is created out of single stuff, which is consciousness.  Thus the experience of birth, life, death and the world and form, time and space are happening within the illusory manifestation has to considered as illusion.  

Nothing can be independent of consciousness because no second thing exists other than consciousness. The whole universe without the form, time and space is consciousness.  Without the form, time and space there is no universe but it is only the formless non-dual consciousness. But this truth has to be grasped to assimilate and realize the true essence of non-duality.  

When one puts aside the imagination and has the thinker-- what does he get with thinking—he can get only a thought. Meditation is only an effort of the ego within the illusion; it is imagination based on the false self; the consciousness remaining the same with or without ideas.

When formless witness witnesses the waking experience and its attention is fixed to the waking experience, which is an object to it, than it is in ignorance of its formless non-dual true nature and it is in forgetfulness of its own formless non-dual true nature. Same thing is applied to the dream. But when formless witness is free from waking and dream it is in its formless non-dual true nature, which identified as deep sleep in the waking experience, which is the state of ignorance.   Until waking entity traces the formless witness mentally and realizes it itself is not the self but the formless witness, which is in the form of consciousness is the true self, the wisdom will not dawn.