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Śrīmad-Bhāgavatam 11.13.27

జాగ్రత్ స్వప్న: సుషుప్తం చ గుణతో బుద్ధివృత్తయ: । తాసాం విలక్షణో జీవ: సాక్షిత్వేన వినిశ్చిత: ॥ ౨౭ ॥
jāgrat svapnaḥ suṣuptaṁ ca
[jaagrat svapnah sushuptam cha]
guṇato buddhi-vṛttayaḥ
[gunato buddhi-vrittayah]
tāsāṁ vilakṣaṇo jīvaḥ
[taasaam vilakshano jeevah]
sākṣitvena viniścitaḥ
[saakshitvena vinishchitah]
jāgrat — being awake svapnaḥ — dreaming su-suptam — deep sleep ca — also guṇataḥ — caused by the modes of nature buddhi — of intelligence vṛttayaḥ — the functions tāsām — from such functions vilakṣaṇaḥ — possessing different characteristics jīvaḥ — the living entity sākṣitvena — with the characteristic of being a witness viniścitaḥ — is ascertained.
Blended reading (Sanskrit + English inline)
jāgrat svapnaḥ suṣuptaṁ ca
jāgrat
being awake
svapnaḥ
dreaming
su-suptam
deep sleep
ca
also
guṇato buddhi-vṛttayaḥ
guṇataḥ
caused by the modes of nature
buddhi
of intelligence
vṛttayaḥ
the functions
tāsāṁ vilakṣaṇo jīvaḥ
tāsām
from such functions
vilakṣaṇaḥ
possessing different characteristics
jīvaḥ
the living entity
sākṣitvena viniścitaḥ
sākṣitvena
with the characteristic of being a witness
viniścitaḥ
is ascertained.
Waking, sleeping and deep sleep are the three functions of the intelligence and are caused by the modes of material nature. The living entity within the body is ascertained to possess characteristics different from these three states and thus remains as a witness to them.

The spirit soul actually has nothing to do with the material world, having no permanent or natural relationship with it. Real renunciation means to give up the illusory identification with matter in its subtle and gross forms. Suṣuptam, or deep sleep, indicates sleeping without any dreams or conscious activity. These three states are described by Lord Kṛṣṇa as follows:

sattvāj jāgaraṇaṁ vidyād rajasā svapnam ādiśet prasvāpaṁ tamasā jantos turīyaṁ triṣu santatam

“One should know that wakefulness is born of the mode of goodness, dreams from the mode of passion, and deep dreamless sleep from the mode of ignorance. The fourth element, pure consciousness, is different from these three and pervades them.” ( Bhāg. 11.25.20 ) Real freedom means sākṣitvena, or to exist as a witness to the functions of illusion. Such an advantageous position is achieved by development of Kṛṣṇa consciousness.

— A.C. Bhaktivedanta Swami Prabhupāda
Viśvanātha Cakravartī Ṭhākura Gauḍīya
Translation
Waking, sleeping and deep sleep, the three functions of the intelligence, are caused by the three guṇas. The jīva is ascertained to be different from these three states since it is only the witness of them. Actually there is no relation of the pure jīva with the sense objects and material consciousness. Giving up the false identity is giving them both up. sattvāj jāgaraṇaṁ vidyād rajasā svapnam ādiśet prasvāpaṁ tamasā jantos turīyaṁ triṣu santatam One should know that wakefulness is born of the mode of goodness, dreams from the mode of passion, and deep dreamless sleep from the mode of ignorance. The fourth element, pure consciousness, is different from these three and pervades them. SB 11.25.20 Thus the guṇas are the cause of the three states of intelligence or consciousness. The jīva is different from them. It is without these three states. Why? It is confirmed that it is the mere witness of those states.
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