yaḥ śrāvayed yaḥ śṛṇuyāt
sa liṅgena vimucyate
This material creation is the spirit soul’s dream. Actually all existence in the material world is a dream of Mahā-Viṣṇu, as the Brahma-saṁhitā describes:
yaḥ kāraṇārṇava-jale bhajati sma yoga-
This material world is created by the dreaming of Mahā-Viṣṇu. The real, factual platform is the spiritual world, but when the spirit soul wants to imitate the Supreme Personality of Godhead, he is put into this dreamland of material creation. After being in contact with the material modes of nature, the living entity develops the subtle and gross bodies. When the living entity is fortunate enough to associate with Śrī Nārada Mahāmuni or his servants, he is liberated from this dreamland of material creation and the bodily conception of life.