The one that witnesses the dream as a whole same witness, witnesses the waking as the whole.+

The witness is the one which is aware of you and the world in which you exist together.  The witness is nothing to do with the individual experience of birth, life, death, and the world.

The one that witnesses the dream as a whole same witness, that witnesses the waking as the whole. 

Thus, one has to realize the existence of the formless witness apart from the three states.  It is not the waking entity that witnesses the dream nor does the dream entity witnesses the waking. 

Thus, a perfect understanding of ‘what is what’ -is very much necessary to realize the nature of the witness and witnessed are one in essence.  

The nature of the witness is awareness. The one which is aware of the three states is not the physical witness but the formless Soul. When the witness and witnessed are one in essence. 

When the Soul becomes aware of its own nature, then there is neither witness not witnessed. Only on the dualistic perspective, there is the witness and the witnessed. 

From the non-dualistic perspective, there is no second thing that exists other than the Soul which is present in the form of consciousness.  Thus, there is a need to realize, that the whole diversity is created out of single stuff.  That single stiff is consciousness.   : ~ Santthosh Kumaar