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
psychology this would seem to be the "High
Causal" and "Ultimate" stages.