SB 3.27.15

The jīva who remains alert without ego when merging the sense objects, senses, mind and intelligence in prakṛti by sleeping, but who, though indestructible, with the destruction of ahaṅkāra, falsely thinks that he also has been destroyed, becomes distressed like a person who has lost his wealth. However, after careful reflection on these matters, he attains understanding of the existence of the ātmā, who is the shelter of the ahaṅkāra and the body, and is the Lord’s object of favour. “As the sun is perceived by the eye (which is a form of the sun), Paramātmā is realized by the ātmā, who is a jṣānī endowed with some bhakti. That we know well. But show me the jīva separate from the three-fold ahaṅkāra directly, just as I can see the eye and ear.” The answer is given in three verses. He who is without ahaṅkāra in the body, mind and senses when merged by sleep in pradhāna (asati), so called because it is unmanifested, realizes the jīva.” “Well! Though one achieves destruction the mind, intelligence and senses by yoga practice, it is amazing that sleep alone can bring about this result of realizing ātmā!” When ahaṅkāra and the results of ahaṅkāra-- the sense objects, senses, mind and intelligence-- are destroyed by merging them into prakṛti, the jīva (draṣṭā), thinking that these things have been destroyed since he cannot see them, falsely thinks that he also has been destroyed. The ignorant sleeping jīva is then compared to a person who has lost his wealth. However, the person does not lose his attachment to lost wealth, (and therefore he grieves.) The meaning is this. With absolute destruction of the elements which create covering on the jīva by yoga practice, the jīva becomes blissful in his own form. This is not like the temporary condition of deep sleep or universal devastation. When a treasure is lost, there can be no bliss in such poverty, but there can be happiness if the person loses his attraction for wealth. Similarly, even though one may destroy material coverings by deep sleep or universal destruction, without the jīva’s detachment from enjoyment, one cannot attain one’s svarūpa, and without bhakti and jṣāna, one cannot attain detachment. Thus because of the presence of material impressions and ignorance even during deep sleep, the realization of ātmā is insignificant. “But in deep sleep one is not aware of anything at all.” That is not so. One may say “I slept happily. I was not aware of anything.” However, without knowledge of particulars, without recollection of one’s ātmā, that statement could not even be uttered. That is expressed in verse 16. Moreover, the jīva is the shelter (avasthānam) of the body, a combination elements and senses with ahaṅkāra. After taking shelter of the jīva, the ahaṅkāra, body, senses, mind and intelligence begin to enjoy the sense objects. The jīva is favored (anugrahaḥ) by the Lord because he is given the quality of being an enjoyer like the Lord.