"Perception: Who and Where Is the Seer?"
Materialists identify themselves as being the body or some part of the body. They deny the existence of any energy other than matter; therefore, they are forced to conclude that they are material in essence. And since they are the seer, the perceiver, they conclude that the perceiver must be material in essence.

"Is the Perceiver in the Brain?"
If you believe that the body or some part of the brain is the self-is you-then you cannot explain perception because there is no material self. So this means that your essence is nonmaterial. There-s no other conclusion. You exist. You are the seer, you are the perceiver, yet there is no material perceiver. Therefore, you, the perceiver, are nonmaterial in essence.

"Perception Takes Place in the Mind, But the Perceiver Is Seperate from the Mind"
All perception, whether normal or extrasensory, takes place in the mind, and a person views that information as it appears on the mind. A meditation technique can help you appreciate this point a little more.