One needs to realize that the subject (Spirit) is invisible, and the object is the form (three states).+

Thoughts, thinker, and the world have nothing to do with the invisible Soul, the Self.
When you are not the Self and the world in which you exist is merely an illusion,n then what is the use of discussing thought, thinker, and the world?
You have to constantly reflect on the invisible Soul, the Self, which is the formless, timeless, and spaceless existence.
In the domain of the invisible Soul, the Self, there is neither thinker nor thoughts nor the world exists
The observer is the invisible Soul, and the observed is the world in which you exist. In reality, the observer and the observed are one in essence.
Until we can view and judge the worldview from the standpoint of the Soul, the observer, we will not become aware of the invisible Soul, the observer, because the observer is hidden by the observed.
First, know the observer is not you but the invisible Soul, the Self, and the observed is the world in which you exist.
Only a Gnani is fully aware of what is an observer and what is observed.
The look of an object will depend upon the medium through which the observer views it. In fact, our mental and intellectual conditions determine the world, observed and experienced. The commoner viewing the world will see it differently from a Gnani viewing the same world. Each one interprets the world that they see in terms of their existing knowledge. The commoner sees everything based on the ego; therefore, experiences birth, life, death, and the world as a reality, whereas a Gnani sees everything as consciousness, and he is fully aware that there is no second thing that exists other than the Soul or consciousness.
All the egocentric knowledge has to be bifurcated to realize the ultimate truth, which is beyond form, time, and space.
Some of the great thinkers think that there is no difference between the ‘thinker’ and ‘thought’; the ‘observer’ and the ‘observed’, emphasizing the correlation between the internal and external worlds, for a complete understanding of Truth. This understanding would bring about a radical transformation of the mind, through mutations in our brain cells, and would change our perception of the world. However, they fail to understand that the thinker and the thought are part of the dualistic illusion, or Maya.
There is neither thinker nor thought nor the world in Atmic reality. The thought will not rise without the form; therefore, the thought will arise only when the physical self (ego) is present.
The physical self is present only when the waking experience or dream is present. The waking or dream is present only when the mind is present. Therefore, there is a need to understand all these facts before moving ahead in pursuit of the truth.
When the Self is not physical, then there is no question of basing it on brain cells, psychology, because they are based on the physical self. The physical self is the false self.
If the thinker and thought of the dream and observer and observed of the dream disappear along with the dream. In the same way, the waking ‘thinker’ and ‘thought’, the ‘observer’ and the ‘observed’ disappear in deep sleep. It is not the waking entity that is aware of the coming and going of the three states. The invisible Soul, the witness of the three states, is apart from the three states.
The three states are unreal from the standpoint of the formless witness of the three states. And the formless witness is also the substance of the three states.
The one that is aware of the three states is not physical; therefore, the question of the mutation of brain cells does not arise.
Since the thinker and the thought exist within the duality, and thinker and the thought both object to the invisible witness.
One needs to realize that the subject (Spirit) is invisible, and the object is the form (three states).
The subject and the object are one in essence because the object is created out of the formless subject.:~Santthosh Kumaar

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