According to Osho, 'me' and 'you' are egocentric, mental constructions—your thought-process and mine. As long as these mind-processes continue, they divide us and block the Absolute. When the thinking 'I' dissolves into simple being—through love, egolessness, and silence—there is no separation; like a drop merging with the ocean, we realize oneness that cannot be conceived, only lived.
'Me' and 'you' are just thoughts; when we let them go in love and quiet, we feel part of one big whole, like a drop joining the ocean.