Verse 44

असत्सद्वा जगद्यस्य तेनासौ सुखदुःखयोः ।अगम्य एव मूर्खस्तु तद्विनाशेन दुःखितः

In plain words

He for whom the world is either unreal or real is, for that very reason, beyond the reach of pleasure and pain; but the fool is pained by its destruction.