Māndukyōpanishad Bhāshya
Māndukya 3.05
तैजसस्योत्वविज्ञाने उत्कर्षो दृश्यते स्फुटम्। मात्रासम्प्रतिपत्तौ स्यादुभयत्वं तथाविधम् ॥५॥
taijasasyotvavijñāne utkarṣo dṛśyate sphuṭam। mātrāsampratipattau syādubhayatvaṃ tathāvidham ॥5॥
[तैजसस्य (taijasasya) - of Taijasa; (the dream state consciousness); उत्व (utva) - in the 'U' syllable; (state of being); विज्ञाने (vijñāne) - in knowledge; (awareness); उत्कर्षः (utkarṣaḥ) - excellence; (superiority); दृश्यते (dṛśyate) - is seen; (is observed); स्फुटम् (sphuṭam) - clearly; (distinctly); मात्रा (mātrā) - of the measure / syllable; (unit); सम्प्रतिपत्तौ (sampratipattau) - in the attainment; (realization); स्यात् (syāt) - there may be; (might be); उभयत्वम् (ubhayatvam) - duality; (both-ness); तथाविधम् (tathāvidham) - of such kind; (of that nature);]
By meditating on the syllable 'U', the Taijasa form (the dream state consciousness), excellence of awareness clearly becomes evident. When the syllable (U) is attained, there may be a duality of such a nature.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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