When a man in the process of dreaming becomes conscious that he is dreaming, he is no longer identified with the phenomena; he is not affected exultantly or dolefully. God consciously dreams His cosmic play and is unaffected by it's dualities. A yogi who perceives his real self as separate from his active senses and their objects never becomes attached to anything. He is aware of the dream nature of the universe and watches it without being entangled in its complex but ephemeral nature.
Source: God Talks with Arjuna: The Bhagavad Gita, Pages: Volume 1, 393
Contributed by: David