The Bhāṭṭas say that the Śruti declares: 'In sleep neither the seer nor seeing is absent'. Therefore the nature of Ātman is both luminous and dark, like that of a fire-fly.
The Sāṅkhyas, who separate Puruṣa and Prakṛti, reject the possibility of both consciousness and unconscioiusness being the nature of Ātman. According to them the Ātman is without parts and must be of the nature of consciousness only.
Pañcadaśī, Śrī Vidyāraṇya Swāmin