sthÄly-agni-tÄpÄt payaso 'bhitÄpas
tat-tÄpatas taṇá¸ula-garbha-randhiḥ
dehendriyÄsvÄÅ›aya-sannikará¹£Ät
tat-saá¹sá¹›tiḥ puruá¹£asyÄnurodhÄt
sthÄli - on the cooking pot; agni-tÄpÄt - because of the heat of fire; payasaḥ - the milk put into the pot; abhitÄpaḥ - becomes hot; tat-tÄpataḥ - because of the milk's becoming hot; taṇá¸ula-garbha-randhiḥ - the center of the rice within the milk becomes cooked; deha-indriya-asvÄÅ›aya - the bodily senses; sannikará¹£Ät - from having connections with; tat-saá¹sá¹›tiḥ - the experience of fatigue and other miseries; puruá¹£asya - of the soul; anurodhÄt - from compliance due to being grossly attached to the body, senses and mind.
This argument put forward by MahÄrÄja RahÅ«gaṇa is correct from the practical point of view, but it arises from an attachment to the bodily conception. It can be said that a person sitting in his car is certainly different from his car, but if there is damage to the car, the owner of the car, being overly attached to the car, feels pain. Actually, the damage done to the car has nothing to do with the car’s proprietor, but because the proprietor has identified himself with the interest of the car, he feels pleasure and pain connected with it. This conditional state can be avoided if attachment is withdrawn from the car. Then the proprietor would not feel pleasure or pain if the car is damaged or whatever. Similarly, the soul has nothing to do with the body and the senses, but due to ignorance, he identifies himself with the body, and he feels pleasure and pain due to bodily pleasure and pain.