The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
13. When there is no body, (the process) may take place as in the dreaming state.
When there is no body and no sense-organs, the process in the state of release may be viewed as analogous to that in the state of dream, when objects wished, such as a father and so on, have a perceptional existence only while body, senses, and objects do not really exist.