To say that reality (consciousness, brahman, etc.) is transcendent with respect of its manifestation is like saying that the essence is not the/its accident (in this case manifestation), while saying that it is immanent, in the same relationship, is like saying that the accident is, ultimately, not other than the essence (example of the flame and the spark). There is here a discontinuous continuity. In other words, whatever reality the accident (or form) -manifestation – has, inheres in the essence (or sustance). This understanding or intuition has also been called equality with a distinction, and is at the core of metaphysics or spiritual science.
Clearly stated, the real (the essence) is beingness (brahman satiam), the world is appearance (jagan mithya). And finally, the soul (jiva), initially considered as a separate, independent entity, is not other than brahman (jivo brahmaiva naparah). Thus, the soul, jiva (a form or accident), mistakingly thought to be separate, is consciousness itself. ‘Not two’. Doctrine is one thing, its operative side (accomplishment, realization) is another.