103. The inner organ (mind) has its seat in the organs such as the eye, as well as in the body, identifying with them and endued with a reflection of the Atman.
104. Know that it is egoism which, identifying itself with the body, becomes the doer or experiencer, and in conjunction with the Gunas such as the Sattva, assumes the three different states.
105. When sense-objects are favourable it becomes happy, and it becomes miserable when the case is contrary. So happiness and misery are characteristics of egoism, and not of the ever-blissful Atman.
106. Sense-objects are pleasurable only as dependent on the Atman manifesting through them, and not independently, because the Atman is by Its very nature the most beloved of all. Therefore the Atman is ever blissful, and never suffers misery.
107. That in profound sleep we experience the bliss of the Atman independent of sense-objects, is clearly attested by the Shruti, direct perception, tradition and inference.
Source: Vivek Choodamani