Śrīmad-Bhāgavatam 4.29.73

"When the living entity dreams, the sense objects are not actually present. However, because one has associated with the sense objects, they become manifest. Similarly, the living entity with undeveloped senses does not cease to exist materially, even though he may not be exactly in contact with the sense objects."

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https://vedy.online/en/sb4/29/73