 Panini states that the same indicates a direct seer or eyewitness (Panini Sutras V.ii.91), Sakshi means Ishvara, the चेता (cetā), the sole Self-consciousness, who is the witness of all, who gives consciousness to every human being, thereby making each rational and discriminatory.Vedanta speaks of mind ("chitta") or "antahkarana" ('internal instrument'), and matter as the subtle and gross forms of one and the same reality; being the subtle aspect of matter, mind is not a tangible reality.The field of mind ("Chittakasha") involves the duality of the seer and the seen, the observer ("drg") and the observed ("drshya"), which duality is overcome in the field of pure Consciousness.