28. It is not enough to call the waking alone as waking, because the dream also appears as waking to the waking soul that never sleeps. (The soul is ever wakeful).
29. So also there is nothing as dreaming, and may be called by that name; it is only a mode of thinking in the Divine Mind, which sees sleeping and waking in the same light.
30. Or it may be that there does not exist, either of the two states of waking or dreaming, because the ever living soul of <a> dead person, continues to behold the visibles; even after its separation from the body, and resurrection after death.
31. The soul remains the same, and never becomes otherwise than what it is, in any state whatsoever; just as the endless duration never changes with the course of time, and the ocean continues alike under its rolling waves, and the airy space remains unchanged above the changing clouds.
32. So the creation is inseparable from the supreme soul, whether it exists or becomes extinct; and as the perforations and marks in a stone are never distinct from it; so are the states of waking and sleeping coincident with the soul Divine.
33. Waking, sleeping, dreaming and sound sleep, are the four forms of bodies of the formless and bodiless Brahma; who though devoid of all forms, is still of the form of whole creation, cosmos and the mundane soul.
34. The supreme soul, that pervades and encompasses all space is visible to us in only form of infinite space or sky; the endless vacuity therefore being only the body of supreme Intellect, it is no way different from it.
35. The air and wind, the fire and water, together with the earth and clouds on high, are reckoned as the causes of all creation, and subsist in their ideal shapes in the mind of Brahma alone.
36. The Lord is devoid of all appellations and attributes, and remains united with his body of the Intellect, containing the knowledge of all things within itself; and the phenomenal is never separate from the noumenal.