The Universal State of being constitutes totally unbounded existence.  The Cosmic state is pantheistic in it's identification with all manifestation, but the Universal state goes beyond that to the Absolute as well.  It represents the state of expansion of the Absolute Reality in either or both It's Manifest and Unmanifest modes.

A distinction might be made between the Universal and the Transcendent

Universal - everything in manifestation (at that "level" of reality", oertaining to the universe as a whole (but not to the Absolute; i.e. the Absolute includes the Universal but not (as superficial readings of Pantheism assume) the reverse) e.g. the laws of physics are universal (throughout this universe).

Transcendental - everything, the universe and beyond - that mode of the Absolute which is the universe (and the universe as the Absolute). This is the nondual Supreme Self.

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