Without the matter there is no duality. Without duality there is no experience. Without experience it is non-dual reality.

The mind (universe) is emanating from soul (consciousness) means the mind is being effect from consciousness is not different from it. Deeper analysis shows it. Analysis needs deeper thinking and reasoning. Mind is whole universe thus it has a form. But where is the form in consciousness (soul) because consciousness is like an ocean and mind is like wave.  The universe is same consciousness, as the ocean produces the wave, so the consciousness produces the mind  or universe.

The moment one knows the mind (universe) is consciousness, and then there is no ignorance. If one knows consciousness as self then everything is consciousness, the consciousness is second to none.  The mind is consciousness but due to ignorance one mistakes it for something else. One thinks the self is within the body; but the self is without the body and the world. 

Mind ceases to exist without the matter. Without the matter mind ceases to exist as mind but it exists as matter- less awareness or consciousness. Without the mind neither the world nor its perceiver can exist.

Without the matter there is no duality. Without duality there is no experience. Without experience it is non-dual reality. Therefore, whatever prevails without the mind is ultimate reality.

The true nature of the soul or consciousness  is camouflaged by the illusion or duality.  To know the truth one has to discover and realize the formless substance of the mind or illusion. One has to learn to view and judge the worldview on the standpoint the formless soul as self. 

Self-Knowledge or Brahma Gnana or Atma Gnana  is the prime goal of the truth seeker. This goal is hidden within the mind as its invisible substance and witness. Therefore, it is necessary inquiry, analyse and reason in to the nature of mind or  duality or illusion in order to unfold the mystery of mind or duality or illusion.

The validity of the judgements which one continually pass on events taking place around him is not denied but all these experiences are happening within the universe [waking or dream] is mere illusion. It is true that the phenomenal world is the outcome of ignorance, but it has a certain relative reality but the relative reality is mere illusion from ultimate standpoint.  Thus the relative reality is based on the false self within the false experience because there is no second thing exist other than consciousness thus there is only non-dual reality.