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.   In Ken Wilber's involution-evolution psychology this would seem to be the "High Causal" and "Ultimate" stages.