Universe [mind or form] is consciousness [formless or soul/self] and consciousness is universe [mind or form]. Universe [mind or form] does not differ from consciousness [formless or soul/self]; consciousness [formless or soul/self] does not differ from Universe [mind or form].
Egocentric wisdom blocks our understanding. We take universe to be real, we may cling to it so much, even if we become aware of its unreal nature, and we will not accept it. We have to drop all the accumulated dross in order to understand assimilate and realize the nondual reality.
The universe is full of diversity. But according to deeper analysis universe is mere mirage created out of consciousness. There seems to be contradiction between egocentric observation and soul-centric observation. In ego centric observation the universe is reality therefore, duality is considered as reality thus the experience of birth, life, death and the world experienced as reality.
Deeper self-search reveals the fact that:-
Mind is universe, because when the mind [I] is there then only the universe is there. The ego, body, universe appear together and disappear to gather. Limiting the mind [I] to the physical entity is cause of the ignorance. The body, ego, universe ceases to exist without the mind. If one of these is absent then the mind is also absent. Thus mind is the whole universe, which appears as waking or dream[duality] and disappears as deep sleep[nonduality] Thus one which is aware of the appearance and disappearance of dual and nondual experiences is not the form[body or ego] but formless[consciousness].
The consciousness [soul] is the true self. The true self is the source of the three states. These three states deceive; the people fail to look beyond them to its source, which is real, supreme and imperishable. The three states are mere mirage/illusion. It is difficult to overcome the illusion without the wisdom. But one can cross over this illusion, by realizing and becoming aware of the fact that, the self is not physical but it is consciousness.
People are deluded by illusion, because they have immersed in the illusion experiencing it as reality. They are ignorant because they think the self is physical and birth, life, death and world as reality. Having lost all discrimination, they follow the way of their physical nature. When ignorance vanishes through wisdom then only it is possible to negate the illusion, the mortal becomes immortal. When all the physical shackles that strangle the self are loosened, the mortal becomes immortal, here in this very life.
The ultimate understanding is: Nothing has actually been created. All that appears is mere mirage. Everything is consciousness and nothing can be a part of it. No second thing exist other than consciousness, neither the man nor the world, which contains all the objects exits in non-dual reality.