Acharya Prashant explains the concept of witnessing based on the Ashtavakra Gita, specifically focusing on the transition between states of perception and meditative states. He clarifies that witnessing is not about watching the truth, as the truth cannot be watched; rather, it is the observation of the transient and false through non-identification. He uses the metaphor of a storm to illustrate that while the body and mind may experience severe external or internal disturbances, the witness remains unshakeable and unmoved. This state is described as illogical because it defies the laws of nature and reason, which dictate that one should react to provocations or temptations.