Prajā-pati, in answer to Indra's criticism of his last definition of the Self, explains that the utter unconsciousness of dreamless sleep is not a state of non-being, but a state of transcendental Being-Consciousness. Finite consciousness is active in embodied existence, which is attended by sensations of pleasure and pain. But the finite consciousness of embodied being is but an illusive phase of the infinite consciousness of unembodied existence, which is represented by the state of dreamless sleep.
The great forces of cosmic nature are in essence incorporeal; when confined within the category of space or ether they produce in the macrocosm the phenomena of a finite universe; but essentially they transcend space, being the infinite powers of Absolute Being. Similarly in the microcosm the physical functions which cause the conceptions of individual existence as subject of empiric thought are really phases of the Absolute Consciousness, the objectless Subject, essentially transcending individual existence.