Whoever considers “Self” to be the breath and whoever considers the self to be the breather, do not realize the ultimate truth or Brahman

Whoever considers “Self” to be the breath and whoever considers the self to be the breather, do not realize the ultimate  truth or Brahman.  The “Self” is neither the breath nor breather; because “Self” is the cause of the breather and the breath and it, itself is uncaused.  The universe or mind is mere mirage created out of  formless soul ,which is present in the form of   consciousness is the innermost self.

Consciousness is the substance and witness of the duality.  The duality is present in the form of mind. Mind is present in the form of universe. The universe appears as waking or dream and diapers as deep sleep. The one which is aware of the coming and going of the three states is neither the waking entity nor the dream entity but the formless soul, which is present in the form of consciousness.  When the soul becomes aware of its formless nondual true nature in the midst of duality it is called self –awareness. It is foolish to limit the consciousness only to duality because the consciousness pervades all the three states 

Viveka Chudamani 165-166:-  The vital- air-Sheath cannot be the self because it is the modification of air (Vayu). Like air it enters the body and goes out of it never knowing the joy and sorrow like others. It is ever dependent on the self.  

Breath, body and the world are one in essence. That essence is formless consciousness.   Consciousness (soul) is the innermost self.  Breath, body and the world are part and parcel of the illusion. By holding the breath (vital force) as self, one cannot get rid of the ignorance. Without getting rid of the ignorance wisdom will not dawn. Wisdom dawns only when one realizes the form, time and space are one in essence.