Is the body that derives joy from looking at a thing of beauty? Or is it the Atma? What is it that relishes the good that is consumed-the body or the Spirit? What is it that enjoys fragrance or is moved by companionship or beautiful music? Inquiring in this manner, it will be found that it is the Atma that is the enjoyer and not the physical body. The body by itself is gross and is incapable of experiencing joy. It must be realized that the Spirit transcends the mind and the intellect and pervades the entire cosmos. The Spirit is the basis for the cognition of the external world and experiencing the inner world. (SSS Vol. 10, p. 167)