Passage 20

“Arjuna! Since the kṣetra is joined with the guṇas, people think that the jīva, by being joined with it, is experiencing those various states. But between the Puruṣa and these modifications of the guṇas there is no relation whatever. He is the witness. Iron joined with fire has the power to burn; but the power to burn belongs to the fire and not to the iron, is it not so? Because of contact with Prakṛti, people attribute bhoktṛtva to the Puruṣa.”

If one inquires into this, it becomes plain that it is not right to suppose that the jīva too has happiness and sorrow because it dwells in the body, the abode of the guṇas. When one plants a seed in the ground, the quality of the soil is the basis for its growing into a full tree and flourishing, or for its withering; in the same way, in the very ground of the body, the seed of jīva-hood has to attain Brahman-hood. Just as manure, water and other nourishments are needed for a tree to grow, so Satya, Śānti, śama, dama and the rest are the sādhanas for the growth of the Ātma.