Shat.Upa 04.04

अत्रैष देवः स्वप्ने महिमानमनुभवति। यद्दृष्टं दृष्टमनुपश्यति श्रुतं श्रुतमेवार्थमनुशृणोति देशदिगन्तरे च प्रत्यनुभूतं पुनः पुनः प्रत्यनुभवति। दृष्टं चादृष्टं च श्रुतं चाश्रुतं च अनुभूतं चाननुभूतं च सच्चासच्च सर्वं पश्यति सर्वः पश्यति। स यदा तेजसाऽभिभूतो भवत्यत्रैष देवः स्वप्नान् न पश्यति। अथ यदेतस्मिन् शरीरे सुखं भवति ॥४॥

In this state, the divine-being experiences his own ego-ness in dreams. He perceives what is seen and heard and repeatedly experiences what has been encountered in various directions. He observes things, whether seen or unseen, heard or unheard, experienced or not, real or unreal. When overwhelmed by brilliance, the divine-being does not dream. Then, happiness is present in the body.

Bhāṣya 04.04

The non-material body of the being is similar to that of the Lord. Happiness arises in the being during dream-less deep sleep that is endowed with a resemblance to the body of the Lord.

भगवतः शरीरवत्सादृश्ययुक्ते जीवे सुखं भवति।

Happiness arises in the being (during dream-less deep sleep) that is endowed with a resemblance to the body of the Lord.

कस्यैतत्सुखं भवतीति पृष्टत्वात्। नह्यचेतनस्य शरीरस्य सुखं भवति।

When asked, 'Whose happiness is this?' it is understood that the body, being unconscious, does not experience happiness. (In this context, the being is addressed as body:)

"यस्यात्मा शरीरम्"

"This being is the body."

इति च श्रुतिः।

- stated thus in the Vedic scriptures.

सादृश्याद्देहवज्जीवो विष्णोस्तस्य सुखं भवेत्। सुप्तौतस्य सुखार्थं हि भगवान् सुप्तिमानयेत्॥

"The being resembling the body of the Lord Vishnu may experience happiness. Indeed, for the sake of His happiness in sleep, the Lord may bring sleep."

इति च॥

- stated thus as well.