Without the matter there is no duality. Without duality there is no experience.

 The  seeker  of truth  mentally drops the religion, scriptures and god glorification and yoga after realizing they are not the means to acquire Self-Knowledge or Brahma Gnana or Atma Gnana. The mind is annihilated and since he is immersed in non-dual Self-Awareness, such one is a Gnani. He does not go to any ‘world nor does he come to any ‘world ’. So is this state.

  Soul or consciousness, the innermost self  is the formless substance of the mind. ‘True self is not ‘breath’, true self is not the ‘body’ but true self the soul or consciousness,  the formless witness of this ‘mind or universe or ’I’ .’

 The mental strength is based on the ego is helpful only in  activities of practical world.   through soul-centric  reasoning one attains a ‘the non dual Self-Awareness.

Mind  came out of the formless  soul  and disappeared as soul. the soul is present in the form of consciousness.  Therefore soul is the innermost  self is   also the sleeper, dreamer and the waker.

 Soul is only the witness. soul does not belong to any particular state and  unaffected by coming and going of  any states . But in ignorance it  gets attached to the illusory states. One can analyze the three states if he thinks deeply to realize the form,time and space are one in essence,  therefore the three states are mere mirage created out of consciousness. Thus consciousness alone is real and eternal. .

When soul , the innermost self identifies itself with a particular state, waking or dream, it becomes identified and individualized. The true nature of soul  has no identification because it is formless. In deep sleep, it does not identify itself and remains un-individualized. 

Thus seeker must have perfect understanding  and assimilation of 'what is what' in order to acquire Self-Knowledge or Brahma Gnana or Atma Gnana.  

 
The mind is in the form of Universe. Universe appears as waking or dream. Waking as it presents itself is unreal, same way as the dream. Thus waking or dream is simply illusion created out of consciousness.  To the man within the universe it is not an illusion because he has the conviction that he is an individual separate form the universe and he is born in this universe and universe existed prior to him.  Until this conviction is there he is bound to believe the birth, life, death and universe as reality.  Only in deeper self-search he becomes aware of the fact that, the mind is not within the body but body and the universe are within the mind.   And he also becomes aware of the fact that mind itself is the whole universe ,which appears as waking or dream and disappears as deep sleep. 

To think once own body and his experience of the world is an illusion is difficult matter, unless one realizes the self is not physical but it is formless soul it is difficult to have glimpse of truth.

When one realizes the fact that, the self is not physical but the formless soul, naturally the body and universe becomes illusion.

The mind (universe) is emanating from soul (consciousness) means the mind is being effect from consciousness is not different from it. Deeper analysis shows it. Analysis needs deeper thinking and reasoning. Mind is whole universe thus it has a form. But where is the form in consciousness (soul) because consciousness is like an ocean and mind is like wave.  The universe is same consciousness, as the ocean produces the wave, so the consciousness produces the mind (universe).

The moment one knows the mind (universe) is consciousness, and then there is no ignorance. If one knows consciousness as self then everything is consciousness, the consciousness is second to none.  The mind is consciousness but due to ignorance one mistakes it for something else. One thinks the self is within the body; but the self is without the body and the world. 

Mind ceases to exist without the matter. Without the matter mind ceases to exist as mind but it exists as matter- less awareness or consciousness. Without the mind neither the world nor its perceiver can exist.

Without the matter there is no duality. Without duality there is no experience. Without experience it is non-dual reality. Therefore, whatever prevails without the mind is ultimate reality.