In a dream, one can see his own head being cut off and thus understand that his actual self is standing apart from the dream experience. Similarly, while awake, the ātmā sees his body, a product of the five material elements. Therefore the ātmā is unborn and without death. The difference of the ātmā from the body which undergoes birth and death is shown by an example. One cannot actually witness one’s head being cut off. Thus the separate ātmā is the seer in this case. In the waking state a separate being sees the body made of five elements. Therefore (tatah) this ātmā is without birth and without death.