The soul or formless witness is always there; it has to be grasped mentally in order to realize the form,time and space are mere illusion created out of consciousness.

The formless soul or consciousness is the innermost self.  The soul or consciousness , the innermost self is that knows everything, that it  witnesses .Soul or  Consciousness , the innermost self  alone remains after it  gets rid of ignorance by identification with its formless non dual true nature. Soul or consciousness   is the formless witness . When soul remains in its own awareness of its  formless non-dual true nature it  is in Self-Awareness. 

There must be a perceiver which knows that all these are illusions. The experience of the diversity is on a substratum--mind. Imaginations are possible only in duality. Even when one say he exists  he exists as a person within duality or illusion.

That, which  is conscious of the three states , is the soul or consciousness,  the witness.  No one has ever seen the soul, for it is never an object. Hence logic, inference, cannot be applied to it, because intellect, logic is for practical life   and practical  only, the state where one infers effects from causes. The greatest mistake is considering the duality as reality, to confuse the object with the subject. There is no proof that the formless witness (soul or consciousness)  is confined to waking  or dream because it is universal.

If the knower(witness)  also had been changing along with the changes, how could it ever have known of the changes? It is only that which is known which is changing, otherwise it could not have been known. Those who say the self is also changing are uttering words without meaning. How could one know whether anything is changing unless there were something which itself did not change and could thus note the changes?

One knows of no changes in the soul or consciousness; one knows only the changes in what is perceived by the soul or consciousness. When one realize the nature of  soul or consciousness , the innermost  self, he knows the Real can never change, hence never die. Death is only in the region of the "duality or illusion."

That of which one is aware and which is nearer to him is the Formless Witness(soul) . Yet no statement can be made about it. All words will concern ideas about it, i.e. seen (waking or dream)-never the Formless Witness(soul).

Without the individual self one could never think. Through such thinking he is able to prove the existence of Atman, for the individual is finally identical with the soul or consciousness, the innermost self.

If the unchanging had also been changing, then the fact of change would never be perceptible to one. The Formless Witness(soul or consciousness)  never alters and is thus the true witness.

The Formless Witness(soul or consciousness)  is immortal, because one sees change always in object or waking or dream. One never sees it in Formless Witness(soul or consciousness)  because he never sees Formless Witness(soul or consciousness) . Hence one cannot ascribe mortality to Formless Witness(soul or consciousness)  as we can to seen (waking or dream). He can only remain silent about it.

Everything of which one is aware is he is aware within the duality (waking or dream). As the ego is something of which one is aware is part of the duality (waking or dream).

Whatever one says about soul or consciousness the innermost self , it is only a thought or word, i.e. a object  (waking or dream).  Soul-centric reason when applied to seen (waking or dream ) he can grasp it; but he can never grasp the Formless Witness(soul). Through  Soul-centric reason  one becomes aware of the  existence  Formless Witness or soul.  The soul or formless witness is always there; it has to be grasped  mentally  in order to realize  the form,time and space are mere illusion created out of consciousness.