मात्रास्पर्शास्तु कौन्तेय शीतोष्णसुखदुःखदाः।
But the contacts of the indriyas with the vishayas are the producers of cold and heat, sukha and dukha. They have a beginning and an end, (and) are temporal. Bear them, O descendant of Bharata.
The one, who knows the atman in this manner, cannot have that moha which is the destroyer of atman. However, they too are generally seen to go through sukha and dukha caused by cold and warmth etc—- and subsequently through the moha– caused by dissociation from sukha, and shoka—caused by association of dukha. Anticipating such objection from Arjuna, Bhagvan says—
Matra means indriyas such as shrotra etc through which the vishayas such as shabda etc are known. Sparsha of Matras refers to contact (of indriyas) with Shabda etc. It is the contact of indriyas with vishayas that is the producer of cold-heat and sukha-dukha.
Or Sparsha may refer to vishaya such as shabda as it is contacted. (Thus the shloka may mean that) indriyas (Matra) and vishayas (=Sparsha) are both giver of cold-heat and sukha-dukha.
Cold is sometimes giver of sukha and sometimes dukha. Thus cold and heats are uncertain as to when they will give sukha and when dukha. However, there is no such change or unpredictability in sukha and dukha. Sukha is always pleasant and dukha is always unpleasant. That is why the shloka mentions sukha-dukha as distinct from cold-heat.
Now since the senses, sense-objects and their contact are temporal i.e. they have a beginning and end and are by nature subject to origination and destruction, they are temporary. Therefore, bear this cold-heat and sukha-dukha. Don’t be joyous or sad when they come.
What is the benefit to those who bear these as prescribed? [in next shloka]