US-P18.163ab ।US-P18.163cd ॥
In plain words
Because I am eternally intangible and bodiless, I can never be burned. Therefore, suffering arises purely from false identification—just like feeling as though you have died when your son passes away.
Close to the Sanskrit
Since I am always unburnable because of being untouched and bodiless, therefore [the suffering is] arising from false identification, just like death when a son has died.