Consciousness is ground of the universe, the consciousness is the first cause of the universe and it itself is uncaused.

The concepts are created within the illusion because the concepts are based on the false self.  The false self is bases itself on birth, life and death.  Thus the false self believes in the concept of rebirth and reincarnation and karma theories, and thinks it as the doer.  Wherever the doer is there is falsehood.  That is, one is not aware of the formless substance and witness of the three states.

If one is born lives and dies in the dream, it is reality until waking takes place. Similarly, the birth, life and death of the waking experience is reality, until one discovers the fact that ,‘I’ / ego is not the self.  Once one becomes aware of the fact that, the ‘I’ is the false self within the false experience, then whatever he has seen, known, believed and experienced as reality is bound to be falsehood.   Therefore, the formless substance and witness of the three states is real and eternal. Thus all the diversity is falsehood on the base of the formless soul, the innermost self. 

Blind beliefs without verification and argument and interpretation on the base of false self( ego or waking entity)  are not verified knowledge therefore it is not truth.

v  What is the use of arguing on base of the birth entity, which is not the self?

v  What is the use of knowing what happens after death when the self is birthless? 

v  What is the use of thinking of the heaven and hell when the self is not an individual and it is never born and never dies?

When formless consciousness, is the innermost self, which pervades in everything and everywhere in all the three states, what value the theoretical philosophies and scientific inventions   which are based on individual intellectuality will have.  

The consciousness is ultimate truth or Brahman. Consciousness is ground of the universe, the consciousness is the first cause of the universe and it itself is uncaused. 

Ultimate truth cannot be defined in positive terms because any definition would mean limitation.  One has to realize the fact that, the universe and all its contents are mere mirage created out of consciousness.  That means the mind and the soul, which is the innermost self are one in essence.