If the dream is experienced without the waking entity (form) then what is it that experiences the dream? +

The dream become unreal when waking takes place. Similarly, the waking becomes unreal when wisdom dawns. Wisdom dawns when the waking entity (you) realizes it itself (you are) is not the Self because the Self is birthless, deathless because it is formless.

The one which is born, lives, and dies in this illusory world is not the Self. The Self is the formless Soul, which is present in the form of consciousness.

From the standpoint of the Soul, the Self, the three states are illusory. If the three states are illusory it means the present birth which happens within the waking experience is bound to be an illusion. If the present birth is an illusion the past birth is bound to be an illusion.

From the standpoint of the Soul, the innermost Self the experience of birth, life, death, rebirth, and the world is merely an illusion. Thus, it is necessary to realize the Self is not the birth entity; therefore the previous birth is part of the illusion.

When the Soul remains in its own awareness, there is no second thing that exists other than the Soul, which is present in the form of consciousness, because everything is consciousness.

Remember:~

How does one see various objects, scenes, and persons during dreams?

If the dream is experienced without the waking entity (form) then what is it that experiences the dream?

Therefore, there must be a formless witness of the dream world. This formless witness is the same witness that is witnessed this waking experience also. Therefore the waking experience and dream both are witnessed by one and only formless witness of which the seeker is unaware.

Since he considers his ego as the ‘Self’ and views and judges the worldview from the standpoint of the ego he is unaware of the 'Self' hidden by the universe, which is the dualistic illusion or Maya.

The Soul, the 'Self' can exist with or without waking or dream. But the waking or dream ceases to exist, without the Soul, the Self, which is present in the form of the consciousness.

The gross waking experience is merged into the mental experience in the sense that, when it is analyzed, it is found to exist inseparably in and as the consciousness alone.

The universe, which is the dualistic illusion or Maya is really mental: those who regard the universe as reality are deceiving themselves.

The dream becomes unreal when the waking takes place; similarly, the waking becomes unreal when the wisdom dawns. Therefore everything has to be grasped mentally, not argued from an intellectual standpoint,

Remember:~

No one can escape the waking experience which is the very basis of physical existence. What was the waking experience before it appeared? Was their existence before the appearance of the waking experience?

When the waking perishes, does the Soul or consciousness survive alone? Is there a Self or Soul? The seeker has to find answers to all to realize ‘what is the truth’ and ‘what is untruth’.

As one goes deeper in Self-search one becomes aware of the fact that the Self is neither the waking entity non-Self is the dream entity but the Self is a formless substance and witness of the three states. And the formless substance and witness of the three states are one in essence. And that essence is consciousness.

If the formless substance and witness are one in essence, then there is a second thing that can exist, other than consciousness. Thus, consciousness alone is real and all else is merely an illusion created out of the Soul, the Self, which is present in the form of consciousness.

People who argue there is nothing beyond the universe; there is nothing other than the matter; that the body was the man; and death was the end of all.

According to them, there is no truth other than the practical life within the practical world, which they hold as reality. Their only agenda is as long as they live in the world and live happily with all the pleasant things of life, who can demonstrate that there is something left after physical death? Beg, borrow, or steal – but live happily is their mantra.

There are also people who believe strongly there was a spirit that defied the ravages of time, which cannot be confined in space; that spirit transcends the limits of this universe in which the body exists.

How one can decide what is the truth? when he is bound by the experience of the birth, life, and death or form, time, and space?

Consciousness is the Self. And the nature of the consciousness is formless and non-dual. One should realize consciousness as the whole universe without parts.

To describe non-duality as a system is erroneous because the dual and non-dual is the nature of the Self.

Duality is the illusory nature of the Self and non-duality is the real nature of the Soul, the Self, which is present in the form of consciousness. Ultimate truth cannot be confined to a narrow set of ideas:~Santthosh Kumaar