It is the Gnani or a ‘Jivan Mukta’ that is Liberated while still living in this body.

Just as witness  really remains unaffected by changing experiences in dream, (although one thinks at the time that a murderer is killing him) so the true self in waking is unchanged by its myriad thoughts and experiences. Just as waking after dream shows the murderer as not having been there other than delusion, so in waking up to non dual wisdom the entire world show is seen to have been only idea, unreal.

Deep Sleep is due to the absence of duality. It means that there is no positive misery or pleasure. In deep sleep there is only absence of misery and pleasure. But a Gnani must have the knowledge of the absence of duality even in the waking experience. Then only there is real Gnanic bliss. 

The soul or consciousness, the innermost self ,  which sees the three states coming and going in succession; and this "witness" unites through experience. Soul, the innermost self  witnessed the three states--what are they?

There is a surprising factor in this feeling that whole waking experience which contains man and the universe is only the ‘mind ’. Man is blind about his true self in the waking  or duality.

A blind man may not have physical vision but he sees everything with his ‘mental faculty’. He has ‘mental faculty ’every one when they though they may close their eyes they do see some scene through the ‘mental faculty’!

While dreaming, one does not use his eyes then – he is sleeping. But, he sees all kinds of scenes. One sees all kinds of scenes in dream. These eyes are not functioning then. The reason for seeing scenes in dream is ‘mental vision. So, even if there are no eyes, he sees through mental vision [mental eyes]. But, the Gnani has eyes and no ‘Mind’! Therefore, though he has eyes he does not see! On the base of ego he views and judges the worldview on the base of Atman the true self.

One should not act as per the ways of the ‘ego [physical base]'. One should view and judge on the base of true self to free himself from experiencing the duality as reality. If one thinks of taking the ‘the formless soul  or consciousness as self’ in the path of truth,’ it leads him towards the non- dual Self-Awareness..

One who understands and realizes what is this mind? And what is the substance of the mind and realizes and able to remain in the true nature (formless non-dual  nature) of the mind; it is the Gnani or a ‘Jivan Mukta’ that is Liberated while still living in this body.