Descartes says in his Meditations "The visions of a dream and the experience of my waking state are so much alike that I do not really know I am not dreaming at this moment." On a minute analysis of these two states it will become clear that they are not inconsistent or contradictory states of existence. The waking state which is not permanent disappears into the dream state and dream state which is also not permanent disappears in dreamless sleep which is represented by the sound element 'M'. One in deep sleep feels no desires and sees no dreams. It is a spiritual condition where the experiences of the waking and dream states are dissolved but not destroyed. We like a good sleep without dreams because it is a state of bliss. The state of deep sleep is called Prajna which is equated with Isvara, the Lord of All. Just as from Iswara springs up the whole universe, so also from the consciousness in deep sleep springs the whole phenomenon of dream and waking states. Shakespeare touched the fringes of the reality when he wrote "we are such stuff as dreams are made of'. There is a fourth state transcending the sound symbol 'OM'. This state is the soundless aspect of 'OM' called by the name Turiyam. Turiyam is also understood to be the state of sat-cit-ananda or existence - knowledge - bliss. The above mentioned notes though meagre, regarding 'OM' and its three sound elements and Turiyam its soundless aspect, may be useful to understand the concept of Ganesha envisaged in the Ganapathyopanishad.

In the Vainayakapurana known also as Bharagavapurana Ganesha is described as the creator of everything including Brahma, Vishnu and Shiva. This is a paradox for the reason that Ganesha is considered to be the son of Shiva. Perhaps in the realm of absolute values where abstract and spiritual concepts are involved causes and effects efface themselves or this may be due to the fact that his sectarian devotees boosted him up to occupy a position above the Trinity taking advantage of the story that he had come into existence without the intervention of Shiva, his mother's consort.