Conceptual thinking and Vijnana Bhairav tantra

So I was reading a book on tantra for self realisation and spiritual ascension and this caught my attention.
This is something similar to what Dale power said in his article on the topic of Conceptual thinking. Is conceptual thinking the merging of the subject and the observer until they become one and there’s only awareness left?
And if this is a no mind state and no thought arises, how is it a “conceptual thought”


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