The Self is not a witness at all, and it can never be a witness in Truth, but as long as we think we are a body-mind entity, and as long as we see a world outside of or apart from ourself, the Self is indicated or pointed out as being the Subject or the Witness merely for the purposes of the teaching.

When in Self-Enquiry we turn our attention away from the objects, which means we turn our attention away from the various gross and suble phenomena that are perceived, and towards the Subject or Self (‘Witness’), also known as the I AM or the 1st person, eventually the ego-mind which takes itself to be a body-mind entity dissolves or dies and all that is left is the Subject-Witness-Self.

This Self can no longer truly be said to be either a Subject (for there are no objects present), nor can it be said to be a Witness, as there is nothing to witness. It is All, it is the Sole Reality, ‘One without a second’, as it is often described as being in the Upanishads.

Hence Bhagavan Ramana is recorded as saying:

If you refrain from looking at this

Or that or any other object

Then by that overpowering look

Into absolute Being you become

Yourself the boundless space of pure

Awareness which alone is Real Being.

~ Sri Ramana Maharshi, Guru Vachaka Kovai, Verse 647

The ego/mind, when attending to objects, considers itself to be an object (the body-mind). However, when the ego attends or pays attention to itself (also known as the I-sense, or first person, or I am), and in so doing no longer pays attention to the objects it was previously attending or paying attention to, it discovers its true nature without objects, ie it’s true formless nature, then it has actually discovered its actual or real nature which is Self.

This is why Sri Ramana states In Day by Day with Bhagavan:

‘The mind turned inwards is the Self; turned outwards, it becomes the ego and all the world’