The objects in the phenomenal manifestation (including the sentient beings), which are appearances in Consciousness, are not to be perceived as being “made” of mind-stuff, for they are just not there. They do not exist except as illusions, and therefore they cannot be “composed” of anything. The totality of manifestation, and everything therein, is Consciousness itself, the Unicity.
— Ramesh Balsekar (excerpted from The Final Truth)
Yes, and here the dream analogy works quite well: Imagine, in your night-dream, that you are a scientist, say a biologist, specializing in the anatomy of raccoons. In your laboratory, you perform a dissection of a raccoon, and come to the initial conclusion that a raccoon is “made of” bones, muscles, tendons, ligaments and various internal organs.
But then (still in your dream) you place a thin cross-section of raccoon muscle tissue under a microscope — and discover that the muscle tissue is “composed of” cells. And the same is true for tendon, ligament and organ tissue: all are “composed of” cells. So now you modify your hypothesis regarding what a raccoon is “made of” — claiming that a raccoon is actually (or “at a deeper level”) made of cells.
But then (still dreaming) a colleague with a much more high-powered microscope reveals to you how each raccoon cell is “made of” various intracellular organelles — and these, in turn, are “composed” of molecules and atoms. So now, once again, you revise your hypothesis regarding what a raccoon is “made of” — declaring with confidence that a raccoon is made of molecules and atoms.
But then — perhaps with the sound of an alarm-clock — you wake up from the dream — and realize that the dream-raccoon with its dream-bones and dream-organs and dream-cells and dream-molecules and dream-atoms and dream-surface and dream-depth …. were and are nothing other than You.
Within the dream, the dream-relationship between dream-subject and dream-object (or we could say: between dream-body-mind and dream-world) is mediated by a dream-point-of-reference, contingent upon the dream-conceptual/perceptual faculties at play.
But from the point of view of the waking-state, is it possible to dissect a dream-raccoon? From the point of view of the waking-state, does it make sense to say that a dream-atom is more “internal” or more “fundamental” or more “essential” than a dream-cell or a dream-bone?
The “made of” or “composed of” or “comprised of” linguistic/conceptual formulation is a vestige of materialist assumptions. So to replace “made of atoms” with “made of mind” or even “made of Consciousness” — while it may be a skillful step along the way — necessarily dissolved, within the final truth.
Waves are not “made of” ocean. They are the ocean, playfully waving.