kim ātmanas tatra tad-ātmako ’sau
nāgner hi tāpo na himasya tat syāt
krudhyeta kasmai na parasya dvandvam
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.