The one which is aware of the waking, dream and deep sleep is the formless soul the innermost self.

The one which wakes up dreams and sleeps is not the soul, the innermost self. The one which is aware of the waking, dream and deep sleep is the  formless soul the innermost self. The soul is present in the form of consciousness. Thus the waking or dream and deep sleep is mere mirage on the standpoint of the soul or consciousness, the innermost self.  The soul or consciousness  is ever aware and  it is aware of the three states (illusion)which comes and goes in succession.

 The waking or dreams are unreal on the base the soul or consciousness, the innermost self . The reality will  not the reveal until one becomes mentally aware  of the  existence of the formless witness  of the three states.  The formless  witness,which is   soul or consciousness is also the substance of the three states.   The three states are an object to the formless witness.  the formless witness and substance are one in essence.


Therefore, the practices and theories based on the waking entity  or ego are not the means to self-knowledge or Brahma Gnana or Atma Gnana . If the meditator thinks he is the doer of the meditation and takes the authorship of meditation then it is not real meditation. Meditation is the nature of the soul , the  innermost self.  Realizing the self is neither the waking entity nor the self is dream entity but the self is the formless soul, which witnesses  the coming and going of the three states leads to non-dual Self-Awareness. 

 The self is not the doer. The self is witness  of the doer ,doing and the world.  The doer is the waking entity,which is false self within the false experience.   Without the soul the the three states are  non-existent. The soul, the innermost  self can exist with or without the waking or dream , the illustration is deep sleep.(In deep sleep the soul witnesses its formless non-dual true nature).

  Thus consciously being aware  soul , the innermost self in the midst of  waking experience leads to non-dual self- awareness .   Thus all meditation practiced on the  base of waking entity or ego  ,which is false self  is preparatory practices to reach the ultimate state, which is frees one from experiencing the duality (birth, life death and the world ) as reality. 

When one realizes his present practice of meditation is inadequate and useless after years and years of meditation practice than it is time for him to take path of wisdom.