The One divides into two, creating That Which Observes (TWO), and The Observed (TO). Subject and object seem separate, but are aspects of the Fundamental One Reality (FOR).
Parabrahm (the One Reality, the Absolute) is the field of Absolute Consciousness, i.e., that Essence which is out of all relation to conditioned existence, and of which conscious existence is a conditioned symbol. But once that we pass in thought from this (to us) Absolute Negation, duality supervenes in the contrast of Spirit (or consciousness) and Matter, Subject and Object.
Spirit (or Consciousness) and Matter are, however, to be regarded, not as independent realities, but as the two facets or aspects of the Absolute (Parabrahm), which constitute the basis of conditioned Being whether subjective or objective.