According to Osho, the seer and the seen are first separated: whatever is perceived is not you; you are the witnessing awareness. When this discrimination is complete, a spontaneous second event occurs—the seer dissolves with the seen, revealing they are two faces of one reality. The observer is the observed: like one sun in many reflections, only the One remains.
First notice that everything you can see isn’t you; then even the ‘you who sees’ fades, and you realize it’s all the same One.