The seeker, seeking and his destination all are one in essence.

Atman is present in the form of consciousness. Whatever exists is Ataman in its substance. Ataman is the Infinite. The Infinite cannot be divided. It can have no parts, for each part would be infinite, and then the part would be identical with the whole, which is absurd. Therefore, the idea that you are Mr. So and so can never be true; it is a daydream. Know this and be free. This is the final conclusion.

Atman (soul)  is present in the form of consciousness  is the innermost self. Consciousness is the witness that experiences the action, the actor, and the world of separate things. It is like a light that illuminates everything in a theatre, revealing the master of ceremonies, the guests, and the dancers with complete impartiality. Even when they all depart, the light shines to reveal their absence.

What is not consciousness (formless) in the experience of diversity (waking or universe)?  The waking and the dream cease to exist without consciousness.  The seeker, seeking and his destination   all are one in essence.

There is only need to realize the whole universe in which we exist is created out of consciousness (soul or Atman), the innermost self.  On the standpoint innermost self, the universe is mere illusion created out of consciousness.  Thus on the ultimate standpoint no second thing exists other than consciousness. Thus consciousness is ultimate truth or Brahman. 

When the Gnani calls the body as ‘self ’, he feels the Self as the Infinite Existence-Knowledge which is the reality as the substratum for everything including the body and the universe (waking or  dream). The body and universe (waking or  dream) is a false appearance on that Existence-Knowledge and so is not foreign to it. In his view there is nothing that is foreign to that Existence-Knowledge. Because of this insight he does not think of the body and universe as non-self. The Self is everything; therefore, the body and the universe (waking or dream) also is the Self (Atman). In other words, for the Gnani, it is not the ‘body’. If one thinks of self as the body it is unreal. However, since he thinks of it as the Self that is the substratum, it is real. 

Thus for the Gnani the body is not ‘body’ and universe is not universe. Nor does he have any attachment to them. By this it is clear that the viewpoint of the Gnani and that of the ignorant are totally different.