The waking subject holds that sense perception is the highest test of Truth. From this position, it denounces dream objects as unreal, as they are not perceptible to the waking physical senses.
In the waking state – dominated as it is by the triad or triputi – the perceiver, perception and the percept are so clearly distinct and separate that it is very difficult to find anything common between them.
But as far as the dream state is concerned, there is a great difference. As soon as the dream is past, one can see clearly that the subject and the object series – appearing in that state – are both creations of the same mind, and therefore one in essence. So there is this much of non-duality in dream. To that extent, the dream is nearer the Truth. Therefore, the clear diversity of the waking state is first examined from the lesser diversity of the dream state, and the waking state is found to be nothing other than an idea.