That to which words cannot be applied is the formless witness.

The ‘I’ disappears every day in sleep, so what is the use of being attached to it? It is illusory.  The formless Soul or consciousness, the innermost self is that which knows everything, that which sees. Soul or consciousness alone remains after you get rid of all thoughts and ideas by identification with self. Soul or consciousness is only the formless witness; it is not Brahman that is an error.  It becomes consciousness or Brahman only after inquiry.  

That which becomes conscious of all the things contained in consciousness, is the seer, the Soul or consciousness, the Knower. No one has ever seen the Soul or consciousness, for it is never an object. Hence logic, inference, cannot be applied to it, because intellect, logic is for objective world and waking experience only, the state where we infer effects from causes. 

The greatest mistake is to think of the object as subject or object as the self, to confuse the object with the subject. The witness is confined to you (I) because you (I) is an object to the formless subject. Self is neither waking entity nor the self is dream entity but the soul or consciousness is the innermost self, which witnesses the three states without the physical apparatus. Soul or consciousness is universal. 

People wrongly think that the waking entity is the Witness, even though the waking entity vanishes when the waking experience vanishes in deep sleep. 

What is meant by birth, life death and the world can only be applied to waking experience because the three states are mere an object to the formless subject. 

That to which  words cannot be applied is the formless witness. It has to be grasped mentally.  It is the only thing known that does not vanish. For this reason it “the unborn.” But as everything that is seen, everything that is known, is only consciousness (soul) the innermost self, the formless substance and witness of the three states, therefore all things are really unborn, uncreated.