Srimad-Bhagavatam: Canto 6 - Chapter 1 - Verse 56


उभयं स्मरत: पुंस: प्रस्वापप्रतिबोधयो: ।अन्वेति व्यतिरिच्येत तज्ज्ञानं ब्रह्म तत्परम् ॥ ५६ ॥


ubhayaṁ smarataḥ puṁsaḥprasvāpa-pratibodhayoḥanveti vyatiricyetataj jñānaṁ brahma tat param


If one’s dreams during sleep are merely subject matters witnessed by the Supersoul, how can the living entity, who is different from the Supersoul, remember the activities of dreams? The experiences of one person cannot be understood by another. Therefore the knower of the facts, the living entity who inquires into the incidents manifested in dreams and wakefulness, is different from the circumstantial activities. That knowing factor is Brahman. In other words, the quality of knowing belongs to the living entities and to the Supreme Soul. Thus the living entity can also experience the activities of dreams and wakefulness. In both stages the knower is unchanged, but is qualitatively one with the Supreme Brahman.


In knowledge the living entity is qualitatively one with the Supreme Brahman, but the quantity of the Supreme Brahman is not the same as that of the living entity, who is part of Brahman. Because the living entity is Brahman in quality, he can remember the past activities of dreams and also know the present activities of wakefulness.