14.26 During dream gross body is dormant and there is no external world. There is no external light or medium. The mind functions and sees, hears, thinks which are modifications of the mind. As the mind is inert, seeing, etc., is possible if there is an entity different from the mind and which lends sentiency to the mind. The said entity is Self which is of the nature of consciousness. In this sense, it is concluded that Self is directly known. The Self is the witness of the modifications of mind called the dream.
Upadesa Sahasri (Part 15)
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