kÄlas tu hetuḥ sukha-duḥkhayoÅ› cet
kim Ätmanas tatra tad-Ätmako 'sau
nÄgner hi tÄpo na himasya tat syÄt
krudhyeta kasmai na parasya dvandvam
kÄlaḥ - time; tu - but; hetuḥ - the cause; sukha-duḥkhayoḥ - of happiness and distress; cet - if; kim - what; Ätmanaḥ - for the soul; tatra - in that idea; tat-Ätmakaḥ - based on time; asau - the soul; na - not; agneḥ - from fire; hi - indeed; tÄpaḥ - burning; na - not; himasya - of snow; tat - that; syÄt - becomes; krudhyeta - should become angry; kasmai - at whom; na - there is not; parasya - for the transcendental soul; dvandvam - duality.
The material body is dull matter and does not experience happiness, distress or anything else. Because the spirit soul is completely transcendental, he should fix his consciousness on the transcendental Lord, who is beyond material happiness and distress. It is only when transcendental consciousness falsely identifies with dull matter that the living entity imagines he is enjoying and suffering in the material world. This illusory identification of consciousness with matter is called false ego and is the cause of material existence.