Acharya Prashant explains that the witness state cannot be understood through the intellect; it can only be lived or attained. He clarifies that the witness has no interest, business, or involvement in the world. While an observer still maintains an interest in the object being observed, a true witness has moved beyond even the desire to see. The witness knows everything without looking because it understands that all worldly activities are merely the play of the three modes of nature. Acharya Prashant emphasizes that the witness has no existence in the material sense because existence implies being related to something, whereas the witness is completely unrelated and unattached. He distinguishes between three levels: the enjoyer, the observer, and the witness. The enjoyer is actively involved in consumption, and the observer maintains a relationship with the object through sight. The witness, however, is beyond both, existing only when all worldly meanings and attachments have ceased to exist for the individual.