Srimad Bhagavatam Canto 11, Chapter 13, Text 27

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SB 11.13.27

jagrat svapnah susuptam ca
 gunato buddhi-vrttayah
tasam vilaksano jivah
 saksitvena viniscitah
Waking, sleeping and deep sleep are the three functions of the intelligence and are caused by the modes of material nature. The living entity within the body is ascertained to possess characteristics different from these three states and thus remains as a witness to them.
The spirit soul actually has nothing to do with the material world, having no permanent or natural relationship with it. Real renunciation means to give up the illusory identification with matter in its subtle and gross forms. Susuptam, or deep sleep, indicates sleeping without any dreams or conscious activity. These three states are described by Lord Krsna as follows:
sattvaj jagaranam vidyad
 rajasa svapnam adiset
prasvapam tamasa jantos
 turiyam trisu santatam
“One should know that wakefulness is born of the mode of goodness, dreams from the mode of passion, and deep dreamless sleep from the mode of ignorance. The fourth element, pure consciousness, is different from these three and pervades them.” (Bhag. 11.25.20) Real freedom means saksitvena, or to exist as a witness to the functions of illusion. Such an advantageous position is achieved by development of Krsna consciousness.
Srimad Bhagavatam Canto 11, Chapter 13, Text 26
Srimad Bhagavatam Canto 11, Chapter 13, Text 28