Thirty Minor Upanishads
Chapters
Thirty Minor Upanishads: 27. Varāha-Upanishaḍ ...

"The creation, sentient as well as non-sentient from īkshaṇā (thinking) to praveśa (entry) (as stated in Chhānḍogya-Upanishaḍ, Prapāthaka VI, Khaṇdas II and III) of those having the forms of jīvas and Īśvara is due to the creation (or illusion) of Īśvara; while the samsāra (worldly existence) from the waking state to salvation is due to the creation of jīva. So the karmas ordained in the sacrifice (called) Ṭriṇāchaka (so called after Nachikeṭas of Katha-Upanishaḍ) to yoga are dependent upon the illusion of Īśvara; while (the systems from) Lokāyaṭa (atheistical system) to sāṅkhya rest on the illusion of jīva. Therefore aspirants after salvation should never make their heads enter into the field of controversy regarding jīva and Īśvara. But with an undisturbed mind, the ṭaṭṭvas of Brahman should be investigated. Those who do not cognise the ṭaṭṭva of the secondless Brahman are all deluded persons only. Whence (then) is salvation to them? Whence then is happiness (to them) in this universe? What if they have the thoughts of the superiority and inferiority (of Īśvara and jīva)? Will sovereignty and mendicancy (experienced by a person) in the dreaming state affect him in his waking state? When buḍḍhi is absorbed in ajñāna, then it is termed, by the wise, sleep. Whence then is sleep to me who have not ajñāna and its effects? When buḍḍhi is in full bloom, then it is said to be the jāgraṭ (waking state).