Consciousness is ultimate reality exists both in the manifest and the unmanifested.

Consciousness is ultimate reality exists both in the manifest and the unmanifested. The mind, which is in the form of universe arises out of the consciousness .The consciousness exists in all the three states. The mind rises from it and Merges back into consciousness. 

Consciousness is the substratum and the three states. Consciousness is like the ocean and mind is like wave. Wave exists in ocean and Merges back into ocean. Similarly the mind or universe is nothing but consciousness. Everything is consciousness. Therefore, consciousness is a principle of utter simplicity. There is no duality in consciousness for no qualities are found in the concept of consciousness. It is also simple in the sense that it is not subject to inner contradictions, which would make it changeable and transitory. To understand the nature of consciousness and to speak of it, consciousness in its reality, is not a metaphysical postulate that can be proved logically, but it must be grasped and realized mentally not through argument or logical conclusions but perfect reasoning. Thus, consciousness is one: It is not a `He or She ', a personal being; nor is it an `It', an impersonal concept. It is that state which comes about when all subject-object distinctions are obliterated.