स्वप्ने स जीवः सुखदुःखभोक्ता स्वमायया कल्पितजीवलोके ।
सुषुप्तिकाले सकले विलीने तमोऽभिभूतः सुखरूपमेति ॥ १३॥
सुषुप्तिकाले सकले विलीने तमोऽभिभूतः सुखरूपमेति ॥ १३॥
svapne sa jīvaḥ sukhaduḥkhabhoktā svamāyayā kalpitajīvaloke .
suṣuptikāle sakale vilīne tamo’bhibhūtaḥ sukharūpameti .. 13..
suṣuptikāle sakale vilīne tamo’bhibhūtaḥ sukharūpameti .. 13..
13. The very same individualised ego in the dream state experiences its pleasures and pains – in a field of existence created by its own māyā (misapprehension of Reality). During the state of profound sleep when everything is merged (into their causal state), it is overpowered by tamas (non-apprehension) and comes to exist in its form of bliss.
Word Meaning
स्वप्ने – in dream; स – he; जीवः – individual soul; सुखदुःखभोक्ता – experiencer of pleasure and pain; स्वमायया – by his own māyā; कल्पितजीवलोके – in the imagined world; सुषुप्तिकाले – at the time of deep sleep; सकले विलीने – when all is merged; तमोऽभिभूतः – over-powered by ignorance; सुखरूपम् – form of bliss; एति – attains
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Kaivalya Upanishad – Verse 13 – Kaivalya Upanishad 13 – In Sanskrit with English Transliteration, Meaning, Audio and Commentary – Kaivalya-13

The dream state is the experience in consciousness of living within ones own Creation of events and phenomena. This individual, this deluded jiva consciousness, suffers the same results of his delusions in the dream state as he does in the waking state, due to both states being as a dream, (as Maya), merely a projection of the higher Consciousness of Reality. This is due to the dream state being the creation of that same consciousness and knowledge limited by the delusion of duality with its resultant desires.
“During the state of deep sleep, when everything is absorbed (into their causal state)”
During the state of deep sleep the jiva is divested of attributes such as delusion, ignorance, individuality, desires and so forth. In deep sleep one seems as that One Alone, free from desiring and apparently blissful.
“he is overpowered by tamas or non-manifestation and comes to exist in his form of Bliss”.
This apparent bliss is only due to the unawareness and subsequent ignorance of deep sleep, “his form of bliss”.
Only the Absolute Consciousness is true. All “states” of consciousness are a projection of delusion. Within this delusion beings “live” their experiences.