The beyond implies a spatial expanse in which one progresses. Becoming implies a temporal expanse in which one progresses. The cessation of these spatiotemporal limits is fundamental to that "state of being" (this phrase itself betrays that). In that sense memory itself creates that time-space substance, because it is through that, that it exists.
This is something that is very difficult to reconcile with, because this would also imply that cause and effect are non-objects. So then what is it that one "realizes"?