All perceptions are necessarily dualistic.
Sights, sounds, tastes, smells, touch and thoughts presumes a
perceiver and the perceived.
Only the process of objectless seeing, hearing, tasting, smelling,
touching and thinking is non dual.
[" Consciousness simply is. It can't exist without the matter and
matter can't exist without the consciousness. Even if matter
existed without consciousness nobody could prove it/experience it.
In order for a material collection to know its own existence (to
experience some of its properties) there has to be consciousness.
This means no practical experiments can be done which will show
otherwise (or even remotely point to anything else). All
experiments (and everything experienced) are experienced
consciously. On the other hand there's no consciousness without the
object of experience. The objects of experience can be called
matter in general. Whether we experience an objects
shape/form/color, sounds it makes, touching sensation it produces
(and so on) these all can be called matter. And even if
consciousness could be an independently existing entity it would
not know of its own independence since knowing or experiencing
anything would be to experience the object of
consciousness."]
"Now tell me, friend Sariputta: is consciousness self-made or
other-made or both self-made & other-made, or — without
self-making or other-making, does it arise
spontaneously?"
"It's
not the case, Kotthita my friend, that consciousness is self-made,
that it is other-made, that it is both self-made & other-made,
or that — without self-making or other-making — it arises
spontaneously. However, from name-&-form as a requisite
condition comes consciousness."
“Very
well then, Kotthita my friend, I will give you an analogy; for
there are cases where it is through the use of an analogy that
intelligent people can understand the meaning of what is being
said. It is as if two sheaves of reeds were to stand leaning
against one another. In the same way, from name-and form as a
requisite condition comes consciousness, from consciousness as a
requisite condition comes name-and-form.
“If
one were to pull away one of those sheaves of reeds, the other
would fall; if one were to pull away the other, the first one would
fall. In the same way, from the cessation of name-and-form comes
the cessation of consciousness, from the cessation of consciousness
comes the cessation of name-&-form.
SN
12.67 Nakalapiyo Sutta
http://www.accesstoinsight.org/tipitaka/sn/sn12/sn12.067.than.html
Consciousness without feature,[1] without end, luminous all
around: Here water, earth, fire, & wind have no footing. Here
long & short coarse & fine fair & foul name & form
are all brought to an end. With
the cessation of [the activity of] consciousness each is here
brought to an end.'"