In advaita (non-dual) thought; Consciousness is the fundamental and the only thing that is real (matter and all its products are temporary illusions; Maya in Hinduism).Consciousness is conceptual.
You might have to ponder for awhile because advaita sees things the opposite of the way materialists see things.
Advaita: Consciousness is primary and matter is a product of consciousness
Materialist: Matter is primary and consciousness is a product of matter
So, advaita is saying matter itself and all its products are conceptual. Consciousness is the real that creates the conceptual.
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