When the waking entity is not the self than it is erroneous to view and judge the three states on the standpoint of the waking entity ,which is not the self.

The object is not independent of the subject. Because of ignorance the illusion is experienced as reality. The subject does not require the object for its existence. The subject can remain with or without the object.

 In deep sleep the subject remains without the object.  The subject remains in its  formless  non-dual true nature in deep sleep. The subject is the soul and object is the mind. the soul is in the form of consciousness. The mind is in the form of universe. And universe appears waking or dream and disappears as deep sleep. That is  the mind or universe is an object o the formless subject. and object disappears as subject in deep sleep.

The soul or consciousness is substance and witness of the three states which appear and disappear.  Thus this confusion persist within the duality  is based on ‘ waking entity ,which is the false self within the false experience.  That is why it is necessary to realize the fact that,  the self is neither the waking entity nor the self is dream entity,  but the self is formless witness of the three states ,which comes and goes in succession.

 When the waking entity is not the self than it is erroneous to view and judge the three states on the standpoint of the waking entity ,which is not the self. Therefore,  one has judge the three states,  on the standpoint of the soul,which is the innermost self,  in order to unfold the mystery of mind or universe.

The duality is an object to the non-dual subject. Subject does not require the object for its existence. The object has no existence independent of the subject. The object exists only on the base of the object. But on the base of the subject there is no duality, it is all one and non-dual.

The dream (object) becomes unreal when waking takes place; same way the waking(object)becomes unreal when the wisdom dawns. When the unreal vanishes, and only the reality prevails, which is  formless soul or consciousness  (subject), the ultimate truth.

 If it has an existence independent of the object, then the object is something alien, or foreign to it (limiting adjunct) , and the subject itself is prime. A philosophical reason for believing this is that the subject, as potential awareness, must pre-exist its relationship with the object, as actual awareness. It must be a living substance, so to speak.

Atman is not a subject when there is no longer any duality. formless soul or consciousness, the innermost self   is without the presence of waking or dream,  as formless, mindless, world less existence.

Some argues - that this Atman without any Maya is a nothing, totally empty - then the object begins to take primacy again, because it gives life to the empty subject. They are mutually supporting - and God is like this also. The world of form isn't looked upon with the same disgust or disdain, as it is seen to be necessary to existence and so God's form also. Since the object is seen as real, along with the subject, they comprise a single reality, which is also God's nature.