Srimad-Bhagavatam: Canto 11 - Chapter 1 - Verse 55

Sanskrit:

कालस्तुहेतु: सुखदु:खयोश्चेत्किमात्मनस्तत्रतदात्मकोऽसौ ।नाग्नेर्हि तापो न हिमस्य तत् स्यात्क्रुध्येत कस्मै न परस्य द्वन्द्वम् ॥ ५५ ॥

ITRANS:

kālas tu hetuḥ sukha-duḥkhayoś cetkim ātmanas tatra tad-ātmako ’saunāgner hi tāpo na himasya tat syātkrudhyeta kasmai na parasya dvandvam

Translation:

If we accept time as the cause of happiness and distress, that experience still cannot apply to the spirit soul, since time is a manifestation of the Lord’s spiritual potency and the living entities are also expansions of the Lord’s spiritual potency manifesting through time. Certainly a fire does not burn its own flames or sparks, nor does the cold harm its own snowflakes or hail. In fact, the spirit soul is transcendental and beyond the experience of material happiness and distress. At whom, therefore, should one become angry?

Purport:

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.