Śrīmad-Bhāgavatam · Text 3.26.8
Who is speaking and story frame
कार्यकारणकर्तृत्वे कारणं प्रकृतिं विदु: ।
भोक्तृत्वे सुखदु:खानां पुरुषं प्रकृते: परम् ॥ ८ ॥
kārya-kāraṇa-kartṛtve
kāraṇaṁ prakṛtiṁ viduḥ
bhoktṛtve sukha-duḥkhānāṁ
puruṣaṁ prakṛteḥ param
Translation
The cause of the conditioned soul’s material body and senses, and the senses’ presiding deities, the demigods, is the material nature. This is understood by learned men. The feelings of happiness and distress of the soul, who is transcendental by nature, are caused by the spirit soul himself.
Read Śrīla Prabhupāda's purport on Vedabase.io