There is a relationship between the mind and the soul. The close connection does not limit to the waking entity alone but to all the three states. Within the experience of diversity(illusion), everything is linked to each other. The phenomenal and noumenal are created by the same stuff. There is one common source for waking and dream from where they arise and subsides and become one with the source. The soul or consciousness spirit creates waking or dream not from anything outside and apart from itself. Soul or consciousness pervades everywhere and in everything in the three states. Therefore, there is no second thing exists other than the soul or consciousness. Hence it is non-dual. This is the truth, and this truth is ultimate truth.
In illusion deludes one to believe he is an individual separate from the world and he is born in this world and the world existed prior to him, whereas, the man and his experience of the world appeared along with its contents. Individuality is mere illusion on the standpoint of the soul, the innermost self self. The form, time and space are reality within the illusion. The birth, life and death are reality within the illusion. Therefore, it is necessary to learn to view and judge the three states on the standpoint of soul as self, in order to overcome the illusory form, time and space, and birth, life and death.
