आत्मनः स्थूलभोगाना -मेतदायतनं विदुः ।शब्दादिविषयान्भुङ्क्तेस्थूलान्स्थूलात्मनि स्थितः ॥ ४४६ ॥
In plain words
The wise know this body to be the arena for the soul's gross experiences. Abiding in this physical identification, it enjoys gross sensory objects like sound.
Close to the Sanskrit
They know this as the abode of the gross enjoyments of the Self; abiding in the gross Self, it enjoys gross objects starting with sound.