Verse 44

स यत्करोति यद्भुङ्क्ते यद्ददाति निहन्ति यत् ।तत्र मुक्तधियस्तस्य समता सुखदुःखयोः

In plain words

Whatever he does, whatever he enjoys, whatever he gives, whatever he destroys — in all of it, for one whose buddhi is freed, there is samatā toward pleasure and pain alike.