22. As there is neither the earth nor any earthly thing, to be met with in our sleep, though we are conscious of them in our dream; so also the phenomenal world has no real existence, though we are conscious of it in our waking.
23. As the clearness of the Intellect, like sunlight or flaming fire, shows us many things in our sleeping dreams, so doth its light exhibit the visibles to our view in our waking dreams also by day.
24. There is no difference between the two states of dreaming and waking, they are both of the same nature, and the difference lies in the modes of our apprehension of them.
25. The waking man never apprehends his waking state to be a dream; but the dead man that rises again to life in the next world, thinks his past life to have been but a state of dreaming.
26. The shortness and length of time, occupied by the two states of dreaming and waking, is generally considered to constitute the difference between them; but during the time of their presence, they are both considered alike the other (i.e. the dreaming man thinks himself as waking).
27. The sleeping and waking dreams, bearing alike the same quality of presenting false objects to view, are necessarily of the same nature; and there is no difference whatever in their outward features, as there is neither elder and younger of two twin brothers. (Dreaming and waking are twin brothers, like sleep and death neither of which is more or less).
28. Whatever is the waking dream, just so is the waking in dream also; neither of which leaves anything—being, behind the two states of waking and dreaming. (They present many things when present, but leave nothing lasting in their absence or when they are past and gone).
29. As we know the inconstancy of hundreds of dreams, all along the length of our life time; so the unredeemed and unenlightened soul, sees hundreds of waking states (in its repeated transmigrations in life, i.e. in this living world).
30. As the living mortals may well recollect the very many sleeping dreams, they have seen throughout their lives; so the immortalized souls of siddhas well remember, the number of waking dreams which they had seen, in their past transmigrations in different bodies.
31. Thus our waking is equipollent with our dreaming, and our dreams are equivalent with waking, in their correlation with one another in like quality, and our perception of both alike.