I have found the following references interesting: S&H 543:9-15 and margin; 301:6-9; and Mis. 3:20-22. They are all saying that the dream experience is real to itself but never merges into real being. There is no emergence from matter to Mind; but if we start with Mind there is no awareness of another state.

Human prognosis is always projecting the future from a present picture of the material senses. It never leaves dreamland. A real prophet is never looking over its shoulder to see if an error has gone. I am sure you are well acquainted with the testimony, “Born Again” on page 667, especially the last paragraph or so.