In order to dis-identify ourselves from the body/form, we make the body an object and watch our activities. We watch the body in the world without judging it, and by doing so, we become aware of the One in which all bodily activities appear.
In order to dis-identify ourselves from the mind, we make the mind an object and witness the activity of the mind without judging, without jumping into the fray, and by doing so, we become aware of the One in which all activities of the mind appear.
In order to dis-identify ourselves from the heart, we make the heart an object and feel the emotions, the moods, without judging, without pushing away, and without grasping. By doing so, we become aware of the One in which all activities of the heart appear.
When we are able to let go of all identification and remain conscious, all objects disappear and we become aware of consciousness itself, consciousness without an object. And it is here that we experience not as an object but as experiencing the One in which everything appears. This is the non-dual.
Osho speaks on this dis-identification in Make Thoughts Your Objects.
This is from the collection of stories, essays, poems and insights that is compiled to form the book From Lemurs to Lamas: Confessions of a Bodhisattva. Order the book Here.