“Mr. Old: Then come questions on Devachan. It opens up with the orthodox question: What is Devachan – a state, a place, or both?
Mme. Blavatsky: A state. It is no more a place than your dreams.
Mr. Old: Has it any corresponding loka?
Mme. Blavatsky: No, it has not. We may be in Devachan, I can be in this chair, and you ca be on yours. It is a state, not a locality.
Mr. B. Keightley: That is one of the things that strengthens its analogy to sleep.
Mme. Blavatsky: It is a dream – the most vivid, so vivid that even in this life there are dreams that sometimes you awaken and are not sure whether it was reality or not. You just imagine yourself a dream as vivid as life.
Mr. Kingsland: Now we think of an entity in Kamaloka, which is attracted at certain times to a seance room.
Mme. Blavatsky: They are not entities, they are reflections, they are spooks.
Mr. Kingsland: For the time being, they are to a certain extent individualized. We have been accustomed to talk of the Devachanic entity.
Mme. Blavatsky: Yes, because it is the three higher principles; but would you think of an entity of a personality? You would not call the reflection of a personality in the looking glass an entity.
Mrs. Besant: But the one in Devachan is the three higher principles.
Mme. Blavatsky: It is consciousness.
Mr. B. Keightley: The three higher principles, at any rate, have some sort of Upadhi, or basis. Where is the Upadhi of the three higher principles during the Devachanic period?
Mme. Blavatsky: Upadhi is the consciousness of it and nothing else. It is the Manas.”
H. P. Blavatsky
The Mark Of God: Understanding Your "I AM Presence" 