In the Sushupti (deep sleep) state, even the Buddhi is not present, but a blissful feeling is experienced. Who is the experiencer of this bliss? That is the Atma (the Indwelling Spirit). ‘I am the Atma and the Atma is I’ is the truth that has to be recognised by everyone. It is the Atma that activates the Buddhi, which enables the eyes to perceive objects. The Atma is the Truth and you are the Atma. It is when this truth is experienced, then alone can man realize the transcendental unity that subsumes everything.
For this purpose, an enquiry has to be made into ‘Advaita trayam’ (three aspects of non dualism). These three are: Bhava -Advaitam, Kriya-Advaitam and Padartha-Advaitam.
Bhava-Advaitam is the enquiry, which leads to recognition of the common basis of different objects like cloth and thread, namely, cotton. To recognise the One that underlies the Many is Bhava-Advaitam. This involves recognition of the one indwelling Spirit, which is common to all beings.
Kriya-Advaitam relates to the performance of actions, with purity of mind, speech and body, in a spirit of dedication to God.
Padartha-Advaitam calls for recognition of the elements that are common to all objects and all living things. The Pancha pranas (five vital airs) and the Pancha bhutas (five basic elements earth, water, fire, and ether) are to be found in all beings. (SSS Vol.20, pp. 127-128)