“The World of Imagination allows spirits to become embodied and bodies to become spiritualized. On the microscopic level, our minds spiritualize the objects of the outside world simply by perceiving them. The spiritualized nature of these objects becomes evident in the world of dreams, where we perceive sensory objects drawn from the outside world in a kind of never-never land between the inanimate matter of the corporeal(material) world and the living and luminous substance of the spirit.
The five senses remain active in imagination, but the five senses that perceive imagination are not necessarily identical with the five senses that function in the corporeal world. Hence, one needs to distinguish between the “eye of sense perception”, which sees during wakefulness, and the “eye of imagination” which sees during sleep. However, the eye of imagination may also see during wakefulness.”
-Dr. William Chittick