Jai Sri Ganesha,
There are many facets of Gods so is the truth of Atman,
Atman is the doer as well as the witness of the deeds committed through another aspect of self,
In the dream state, it repeats the day anology, distorting the truth of memory to create a new anthem to match the truth of lost desires but gain and loss still remain in truth with providence,
Mostly Atman acts as a witness to all the three states imposed by the truth of the journey in cult with Maya, yet do owns the heat of karmic truth,
May Lord bless all,
Thanks, please