In this chapter of the Bhagavatam, it is established by Anvaya-Vyatireka (concordance and discordance) Nyaya (logic) that there is dualistic vision only when there is the upadhi called mind, and when that upadhi is absent there is no dualistic vision.
श्रीमद्भागवतपुराणम्/स्कन्धः ४/अध्यायः २२
दग्धाशयो मुक्तसमस्ततद्गुणो
नैवात्मनो बहिरन्तर्विचष्टे ।
परात्मनोर्यद् व्यवधानं पुरस्तात्
स्वप्ने यथा पुरुषस्तद्विनाशे ॥ २७ ॥
Since there is mind in the dream, there is the experience of difference, bheda, in the form of self and not-self. But after the destruction of the dream, one realizes that the experience of difference is not true.
(अनुष्टुप्)
आत्मानमिन्द्रियार्थं च परं यदुभयोरपि ।
सत्याशय उपाधौ वै पुमान् पश्यति नान्यदा ॥ २८ ॥
In the waking state, because of the presence of the mind, there is a distinct experience of being different from others.
Only when there is an upadhi, there is the perception of difference in the form of self-not-self. When that upadhi is not there, there is no dual vision. Here in the illustration, when there are upadhis like water (mirror), one has the distinction of oneself and his reflection. Without those upadhi-s, there is no Bhedadarshan, perception of difference. Similarly, in deep sleep, when the adjunct (upadhi) of mind is absent, there is no dualistic vision.
Sridharaswamin's commentary on these verses is given below.
Thus Vedavyasa has upheld the upadhi mandanam (glorification of the upadhi) and drishya mithyatva (unreality of the perceived world) in the Bhagavatam. So we conclude that Vedavyasa has approved of the concept of upadhis (the same way Advaita holds) and the unreality of the drishya, perceptual duality by looking at what he has said here. It is well known that only Advaita Darshana has recognised these principles. In Advaita alone the pursuit of upadhi is not condemned, and the illusoriness of the drishya is not condemned either.
Om Tat Sat