Madhvaon Brahma Sūtra 3.2.3

The Lord solely at His pleasure makes the soul see (again) the impressions stored in the mind that has no beginning ; He does not create with any other means or out of any other material. For the things of this crea-, tion have no perceptible dimensions (characteristic of the things presented in the waking state). This is said in the Brahmândapurâna : “ The Supreme Lord shows, at His will, to the individual soul only the impressions im- bedded in the mind ; and this state is called ‘Dreaming/ “ To think of them as the things of the waking state is the wrong notion (the illusion); and this error of identifying dream creation with the things of the waking state is proved by the very difference of its character, (and it is instituted by the Lord Himself). As the things of this creation have no forms of perceptible dimensions, they cannot be things made out of any other material/’