Bhagavad Gita, Chapter 11, Verse 38

You are the Primal Deva, the Ancient Purusha; You are the Supreme Refuge of this universe, You are the Knower, and the One Thing to be known; You are the Supreme Goal. By You is the universe pervaded, O Boundless Form.

Being both the one who knows and the thing being known is named here as one single, real position.

This collapses a distinction that usually stays separate, the observer and the observed, into a single source. Real unity like that is stated directly, not left as a puzzle.