Srimad Bhagavatam Canto 06, Chapter 16, Text 56

SB 6.16.56

ubhayam smaratah pumsah
 prasvapa-pratibodhayoh
anveti vyatiricyeta
 taj jñanam brahma tat param
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
If one’s dreams during sleep are merely subject matters witnessed by the Supersoul, how can the living entity, who is different from the Supersoul, remember the activities of dreams? The experiences of one person cannot be understood by another. Therefore the knower of the facts, the living entity who inquires into the incidents manifested in dreams and wakefulness, is different from the circumstantial activities. That knowing factor is Brahman. In other words, the quality of knowing belongs to the living entities and to the Supreme Soul. Thus the living entity can also experience the activities of dreams and wakefulness. In both stages the knower is unchanged, but is qualitatively one with the Supreme Brahman.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
In knowledge the living entity is qualitatively one with the Supreme Brahman, but the quantity of the Supreme Brahman is not the same as that of the living entity, who is part of Brahman. Because the living entity is Brahman in quality, he can remember the past activities of dreams and also know the present activities of wakefulness.
Srimad Bhagavatam Canto 06, Chapter 16, Text 55
Srimad Bhagavatam Canto 06, Chapter 16, Text 57