Varaha Upanishad 2.54

2.54

īkṣaṇādipraveśāntā sṛṣṭirīśena kalpitā |
jāgradādivimokṣāntaḥ saṃsāro jīvakalpitaḥ ||

"The creation, sentient as well as non-sentient from īkshaṇā (thinking) to praveśa (entry) (as stated in Chhānḍogya-Upanishaḍ, Prapāthaka VI, Khaṇdas II and III) of those having the forms of jīvas and Īśvara is due to the creation (or illusion) of Īśvara; while the samsāra (worldly existence) from the waking state to salvation is due to the creation of jīva. So the karmas ordained in the sacrifice (called) Ṭriṇāchaka (so called after Nachikeṭas of Katha-Upanishaḍ) to yoga are dependent upon the illusion of Īśvara; while (the systems from) Lokāyaṭa (atheistical system) to sāṅkhya rest on the illusion of jīva. Therefore aspirants after salvation should never make their heads enter into the field of controversy regarding jīva and Īśvara. But with an undisturbed mind, the ṭaṭṭvas of Brahman should be investigated. Those who do not cognise the ṭaṭṭva of the secondless Brahman are all deluded persons only. Whence (then) is salvation to them? Whence then is happiness (to them) in this universe? What if they have the thoughts of the superiority and inferiority (of Īśvara and jīva)? Will sovereignty and mendicancy (experienced by a person) in the dreaming state affect him in his waking state? When buḍḍhi is absorbed in ajñāna, then it is termed, by the wise, sleep. Whence then is sleep to me who have not ajñāna and its effects? When buḍḍhi is in full bloom, then it is said to be the jāgraṭ (waking state). As I have no changes, etc., there is no waking state to me. The moving about of buḍḍhi in the subtle nādis constitutes the dreaming state. In me without the act of moving about, there is no dreaming. Then at the time of sushupṭi when all things are absorbed, enveloped by ṭamas, he then enjoys the highest bliss of his own nature in an invisible state. If he sees everything as Chiṭ without any difference, he alone is an actual vijñānī. He alone is Śiva. He alone is Hari. He alone is Brahma. This mundane existence which is an ocean of sorrow, is nothing but a long-lived dream, or an illusion of the mind or a long-lived reign of the mind. From rising from sleep till going to bed, the one Brahman alone should be contemplated upon. By causing to be absorbed this universe which is but a superimposition, the chiṭṭa partakes of my nature. Having annihilated all the six powerful enemies, through their destruction become the non-dual One like the scent-elephant. Whether the body perishes now or lasts the age of moon and stars, what matters it to me having Chiṭ alone as my body? What matters it to the ākāś in the pot, whether it (the pot) is destroyed now or exists for a long time. While the slough of a serpent lies cast off lifeless in its hole, it (the serpent) does not evince any affection towards it. Likewise the wise do not identify themselves with their gross and subtle bodies. If the delusive knowledge (that the universe is real) with its cause should be destroyed by the fire of āṭmajñāna, the wise man becomes bodiless, through the idea 'It (Brahman) is not this; It is not this.' Through the study of Śāsṭras, the knowledge of reality (of the universe) perishes. Through direct perception of truth, one's fitness for action (in this universe) ceases. With the cessation of prārabḍha (the portion of the past karma which is being enjoyed in this life), the destruction of the manifestation (of the universe) takes place. Māyā is thus destroyed in a threefold manner. If within himself no identification (of jīva) with Brahman takes place, the state (of the separateness) of jīva does not perish. If the non-dual one is truly discerned, then all affinities (for objects) cease. With the cessation of prārabḍha (arising from the cessation of affinities), there is that of the body. Therefore it is certain that māyā perishes thus entirely.