The whole universe is consciousness

The whole universe is consciousness.  Thus whatever the universe contains is consciousness. The  illusory experience birth,life and death takes place within the universe is consciousness because the universe itself is consciousness.  the form,time and space which exist within the universe are one in essence and that essence is consciousness.   There is no second thing exists other then consciousness .  The universe is mere illusion created out of consciousness.

We are discussing and trying to understand, assimilate and realize the truth within the illusion .  Until we find the substance,witness and  source of the illusion , we will not be able to assimilate Self-Knowledge or Brahma Gnana or Atma Gnana.

  When the universe (waking or dream or duality ) is created out the soul, which is in the form of spirit or consciousness then no second thing exists other then the soul, which is the true self.  On the standpoint of the formless  soul or consciousness,   the innermost self , the universe (waking or dream) is mere illusion. 

 It is erroneous to say the man and his experience of the world as illusion on the base of ego or waking entity , because man and his experience of the world is reality on the base of the ego or waking entity.   Only when one becomes mentally aware of the formless substance and witness of the three states, then only he becomes aware of the existence of the formless witness, which is the formless source of the  mind or universe  from where it rises and subsides.  

Dream becomes unreal when waking takes place. Similarly the waking becomes unreal when the wisdom dawns. wisdom dawns when the waking entity becomes aware of the fact that,  it itself is not the self.