The Cosmos does not exist. It is an illusion. It never is, has been or will be. The creation of the Cosmos, the dissolution of the Cosmos, these billions of individuals emerging and merging, all this is but a dream. There is no individualised Jivatma at all, no separated Atma. How can there be billions of Jivatmas? There is only ONE Indivisible Complete Absolute. Like the one sun reflected as a billion suns in a billion lakes, ponds, and drops of water, the Jivatmas (individual souls) are but reflections of the One in the minds that it shines upon.

- Sathya Sai Vahini, Chap 9, "One with the One"

All are One, be alike to everyone. – Baba