21. Whatever is imagined in the imaginary city of Brahma, the same is conceived as existent in reality; as you conceive the objects of your desire or fancy, to be present before you in actuality (i.e. The thought of a thing appears as the thing itself).
22. So whatever is thought of in the fancied city, or fairy land of one’s imagination at any time; the same seems to be present before him for the time being, as you see in the air-drawn castle of your fancy.
23. Hence as Brahma in his form of the mind, thinks of the action of living and quietus of death bodies; so are they thought of by all mankind.
24. After the great dissolution of the world (and dissolution of all things), it is said to be reproduced and renovated anew from nothing; but as the want of any material cause, cannot produce the material world, it is certain there is no material being in existence.
25. Brahmá—the lord of creatures, having got rid of the world upon its dissolution, was freed also from all his remembrance and ideas of creation for ever; therefore it is the reflexion of divine light only which appears as the world before us.
26. Thus the supreme soul of Brahma, reflected itself in itself in the beginning, in the manner of an imaginary castle of his will, which was air-drawn as the visible sky in the invisible vacuum, and known as the cosmos or world subsisting in empty space.
27. As an imaginary castle is the creation of the brain or intellect, and presents to our minds only its intellectual form alone; so does the world appear to us in its intellectual form, and only as an evolution of the intellect, and without having any other cause for its appearance.
28. Whether there be any body or not any where, there is the vacuous intellect which is every where (i.e. the hollow space of the mind comprehends both the plenum as well as the vacuum of the world). And know the divine spirit to pervade all over this totality, whether it be the embodied duality or vacuous unity.
29. Hence the vacuous mind of a dead body, beholds the figure of the whole world within its vacuity; the empty mind of a living being, sees the shapes both of solid and subtile bodies, in its imagination or dream. (It means to say that, the death of the body does not involve the death of the mind).
30. As the living man thinks this immaterial world, to be a solid mass of dull matter; so doth the dead person think this vacuous universe, as a solid and substantial existence lying exposed before him in its mind.