Thus one(soul) becomes many(universe) and many(universe) becomes one(soul).

Those who realize the fact that, the Self is neither the waking entity nor the self is dream entity but the self is formless soul or consciousness [formless] enter into the realm of non-dual self-awareness or Brahmic -Awareness or Atmic -Awareness. . They are fully aware of the fact that, the soul or consciousness is the innermost self and it pervades everywhere and in everything in the universe, which is present in the form of the mind or ‘I’. The ‘I’ or mind or universe appears as waking or dream and disappears back as formless soul or consciousness.  Thus one(soul) becomes many(universe)  and many(universe)  becomes one(soul).

Thus the mind (I) which is in the form of universe is mere mirage created out of consciousness.   The mind (I) or universe is myth on the standpoint of consciousness, which is the true self.  Whatever the mind (I) or universe or waking contains is myth.  Thus, the birth, life and death or pleasure and pain which are happenings within the mind or universe are myth.   Thus judging the truth on the base of the waking entity or ego is erroneous. 

The gross universe is merged into the mental universe in the sense that when it is analyzed, it is found to exist inseparably in and as the mind alone. All "spiritual" planes are really mental: those who regard them as different or higher will remain ignorant.