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Brihadaranyaka Upanishad 4.3.25

'And when (it is said that) there (in the Sushupti) he does not taste, yet he is tasting, though he does not taste. For tasting is inseparable from the taster, because it cannot perish. But there is then no second, nothing else different from him that he could taste.

In plain words: In deep, dreamless sleep a person tastes nothing. Still, the power to taste does not disappear. There is just nothing outside him to taste.

Brihadaranyaka Upanishad
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