Bhagavatapurana 3.7.10

3.7.10

yad arthena vināmuṣya puṃsa ātma-viparyayaḥ /
pratīyata upadraṣṭuḥ sva-śiraś chedanādikaḥ //

Verse 10. *V.* For in the case of the Jiva who is bound by Karma, the change of self as Deva, Manushya etc., not of the essential self, which is a matter of final attainment and the vision of his own head being cut off in relation to such bodies and the consequent sorrow are posible experiences of the jiva who is made to see such visions and this is all due to the Lord's Maya. *D.* Even without any purpose, the severance of the head and like changes of the body are seen in dream-visions by the jiva by force of previous experiences in this or past lives and here the misapprehension on the part of the jiva is clear; similarly the samsara is the result of mistake on the part of the jiva. *Note:*—The mistake which the jiva makes in respect of visions in dreams should not be taken as supporting the view that dreams are false.