Formless Soul or consciousness is the source, from where Mind or universe rises as waking or dream and it subsides as deep sleep.

Formless Soul or consciousness is the source, from where Mind or universe rises as waking or dream and it subsides as deep sleep. The mind (I) or universe is an illusion on the standpoint of the formless source.

Deeper self-search reveals: - is not a set of question and answers. It is analyzing every doubt and confusion and solving the doubts by discriminating between the dual and non-dual experiences, and coming to firm conclusion and conviction of the ultimate truth or Brahman. 

The formless witness alone exists when the waking and dream experiences subsides.  The Waking and dream has subsided as deep sleep. The knower of the three states is apart and eternal. The witness is nothing to with individual experiences such as birth, life death and world, because it is not an entity or identity within the waking or dream.   The witness is within the three states as their formless substance and it is apart from the three states as their formless witness. On the standpoint of the formless substance and witness the three states are unreal, because the formless substance and witness are one in essence. Hence there is no second thing exists other than the formless soul or consciousness, hence it is non-dual.