When form, time and space are one in essence than where is the universe (mind).

When universe (mind) is considered not different from the consciousness (soul), which is the innermost self, then there is the division of form, time and space. When form, time and space are one in essence than where is the universe (mind). 

The universe (waking) is both real and unreal. It is real because it is a manifestation of consciousness, but is unreal, in the sense, that it is not absolute and eternal like consciousness itself.

Many thinkers approach is more practical, and they are stuck with the reality of the universe (waking), they take it as real. Thus they are stuck to the reality of the illusory experience of the birth, life, death and the world as reality. Thus it is necessary to realize the man and the world confronts him are one in essence in order to realize the form, time and space are one in essence. -FORMLESS PATH