That Thou Art
But there is also an implied meaning of the words 'THAT' and 'THOU', namely Pure Consciousness itself, unassociated with any limiting adjuncts. It is common practice to explain a statement through its implied meaning when the direct meaning contradicts actual experience: when we say that a red hot iron ball burns something, we say the direct agent of burning is the iron; but the implied though real agent is fire, unassociated with iron.
Again in the statement "He spent the night on a sleepless pillow", the word 'sleepless' does not refer to the pillow but to the person who used the pillow. Similarly in the Vedic statement 'THAT THOU ART' the word "ART" denoted the identity of 'THAT' and "THOU", which directly refers to the conditioned Brahman and the embodied soul respectively. But this identity is obviously absurd, since they are poles asunder. Therefore, we must explain the statement by its implied meaning.
The identity is really based upon the Pure Consciousness which is the unrelated substratum of both. The limiting adjuncts in both cases are the creation of ignorance and therefore unreal; so these must be discarded.
Therefore the statement "THAT THOU ART" really conveys a transcendental experience of oneness which is beyond the body, mind, senses and ego and the sensations associated with them. When a person realises this oneness with Brahman. he is oblivious of the idea that he is an embodied being.