The witness (sākṣī) is the final refuge in chapter 15’s teaching on the subsiding of mind. You alone are the seer, the Ātman of the nature of consciousness, and nothing exists beyond you. All appearing objects are reflections in you, like images in a mirror. As the mind dissolves, the reflections fade, yet the mirror itself remains untouched. The witness is not a new entity revealed after dissolution; it is what was always present, now recognized without the interference of reflected forms.