Paramātmā, my friend, who has no material desire, though present with the jivā’s mind which is full of desires, is devoid of material actions and simply observes. The jīva however accepts the mind, known as the subtle body, and, engaging in enjoyment because of association with actions created by the qualities in the mind, becomes bound. “So saṁsāra belongs to the mind, not the ātmā.” That is not true. There are two ātmās in the body. One is Paramātmā, not contaminated by the mind at all. The other is the jīva, which is contaminated by the mind. First hear about Paramātmā. Paramātmā is present with the desiring mind as its controller, but is not connected with its actions because it is an independent conscious entity (hiraṇyamaḥ). As my friend, he observes from a level of superior knowledge (udvicaṣṭe) without being affected. The second ātmā is the jīva. Accepting the mind, the subtle body, as itself, the jīva becomes bound up, engaging in desires, because of the jīvas’ association with actions produced by the qualities in the mind. Saṁsāra for the jīva arises from this imposition of the mind. Since the mind itself cannot experience happiness and suffering because it is unconscious, no one really experiences heaven or hell.