Verse 2

चक्षुरालोकनायैव जीवस्तु सुखदुःखयोः ।भारायैव बलीवर्दो भोक्ता द्रव्यस्य नायकः

In plain words

The eye is only for seeing; but the jīva is the one for pleasure and pain. The draught-ox is only for bearing the load; the enjoyer is the master of the goods.