The consciousness exists with or without the matter because without the consciousness the matter ceases to exist because the matter is created out of consciousness.

Nothing can be independent of consciousness because no second thing exists other than consciousness. The whole universe without the form, time and space is consciousness.  Without the form, time and space there is no universe but it is only the formless nondual consciousness. But this truth has to be grasped to assimilate and realize the true essence of Nonduality.   

When one puts aside the imagination and has the thinker-- what does he get with thinking—he can get only a thought. Meditation is only an effort of the ego within the illusion; it is imagination based on the false self; the consciousness remaining the same with or without ideas.

When formless witness witnesses the waking experience and its attention is fixed to the waking experience, which is an object to it, then it is in ignorance of its formless nondual true nature and it is in forgetfulness of its own formless nondual true nature. Same thing applies to the dream. But when formless witness is free from waking and dream it is in its formless nondual true nature, which identified as deep sleep in the waking experience, which is the state of ignorance.   Only when waking entity traces the formless witness mentally and realizes it itself is not the self but the formless witness (soul or consciousness) is the true self, then the wisdom will dawn. 

The formless substance and witness is real. The three states are mere illusion on the standpoint of the formless substance and witness, which is the soul  or spirit. 

Seeking mind has to establish firmly in the soul, which is present in the form of consciousness. Everything has to be examined thoroughly before accepting anything as truth. The non-dual truth is un- contradictable. It is necessary to distinguish between truth and untruth in order to assimilate the non-dual truth.

The worldly truth is based on the physical self or waking entity or  ego. The religious and yogic truth is also based on the physical self or ego.  The physical self or ego is the false self within the false experience. The ultimate truth is based on the soul, which is formless and non-dual in its nature.  Therefore, all the theoretical truth is not based on the  formless soul or spirit, which is the true self.  Thus, whatever based on the physical self has to be the part of the illusion.  The three states are unreal because they appear and disappear.  The formless substance and witness of the three states is real. Thus, seeking mind has to cling to the formless witness mentally and drop the three states mentally.  Whatever prevails is the soul or consciousness or spirit, which is Brahman or ultimate truth.  

Everything is made of the same substance, whether it be inside--as in dreams--or outside as in waking. Whatever is seen as an object, heard as sound or name is of the same substance. Many have   begun to suspect this truth. This is the great lesson to be learnt. Consciousness is all this."

Reason should not be interpreted to mean intellect. Reason is that which finally distinguishes between real and unreal, false and true, and therefore it takes all the three states into account.

Till wisdom is attained people generally use only intellect which is confined to waking state only. Intellect evolves into Reason as man realizes that study of the waking world is not enough, and that study of all the phenomena of mind, consciousness is required. Such study must embrace dream and sleep; hence there is no perfection of reason without analyzing the three states of consciousness.

Reason literally means 'that which distinguishes the ultimate reality from the rest.' When such discrimination between truth and falsehood by the method of reasoning is confined to the physical plane, it is intellect, logic, but when extended to the spiritual plane it is reason.

Spiritualistic reason is not based on ego but the formless soul, which is the innermost self. Soul-centric Reason is that which enables one to distinguish the real from the unreal, true from false. The intellectuals do not clearly know the difference between intellect and reason.

Knowledge derived from wisdom or Gnana is content less existence, whereas intellectuality is the ordinary dualistic knowledge. Intellectuals have no idea of the first definition of it as yet because they are not aware of the existence of the formless witness of the three states. And they refuse to accept anything other than their accepted truth which are based on the false self [ego] within the false experience [waking].  "Intellectuality” is a nothing to do with Brahmic – Gnana or non-dualistic wisdom. Intellectuality is useful   in practical life within the practical world. And its judgment is based on logical conclusions based on the ego which is not the self.   

Many intellectuals have a tremendous intellect; most will agree with their theories based on the ego, which is false self within the false experience. It does mean possesses Self –knowledge or non-dualistic Gnana? And knowledge based on the false self within the false experience is limited to false experience [waking] therefore it is certainly not self-knowledge.

Gnana is usually translated as "knowledge" but that is because there is no equivalent word in English. It is more accurately "content less consciousness" or “self-awareness”.

Most think Consciousness usually implies something, thoughts or things, but it is the formless nondual nature of the Ataman or the soul. 

The consciousness exists with or without the matter because without the consciousness the matter ceases to exist because the matter is created out of consciousness.  It exists as a matter in waking or dream.   And when wisdom dawns it is consciously aware of its formless nondual true nature in the midst of matter, as in deep sleep.