Mandukya Karika 4.63

स्वप्नदृक् प्रचरन् स्वप्ने दिक्षु वै दशसु स्थितान् ।
अण्डजान् स्वेदजान्वाऽपि जीवान् पश्यति यान् ॥ ६३ ॥

svapnadṛk pracaran svapne dikṣu vai daśasu sthitān |
aṇḍajān svedajānvā’pi jīvān paśyati yān || 63 ||

63. The whole variety of Jīvas, born of eggs, moisture, etc., always seen by the dreamer when he goes about (in his dream) in all ten directions (have no existence apart from the mind of the dreamer).

Śañkara’s Commentary

Here is another reason which also shows us that duality describable by words, does not exist. The beings or Jīvas, born²³ of eggs or moisture, which a dreamer going about in all ten directions perceives in his dream condition as existing, (have, as a matter of fact, no existence apart from the mind of the dreamer).

(Objection)—Suppose we admit this. What are you driving at?

(Reply)—Our reply is as follows:—

Anandagiri Tika (glossary)

¹ Born of, etc.—The beings that are perceived to exist may be divided into four classes, e.g., those that are born of the womb, the egg, the moisture and the soil.