22. Atman is the Highest. Having attained Realisation you understand there is nothing superior to It. It is the ultimate Achievement.
Then even the greatest sorrow does not affect you. You have gained the Infinite. Take away anything from Infinite there is still Infinite that remains. Nothing can diminish Infinity. Similarly, when you have grown out of transient, childish thrills to the fulfilment of the Spirit material loss does not affect you.
23You have unnecessarily bound yourself to sorrow and suffering. The problem does not lie with the world. It is your unintelligent identification with body, mind and intellect that results in pain. Your matter layers, body, mind and intellect, will get affected by the world. But you are not matter. You are Spirit. You only appear to be affected because of your bondage and association with the matter layers. It is the investment of thought on body, mind, intellect that causes the problem. Think of body, mind, intellect and you become them. Thereafter whatever happens to them affects you. Think of Atman and the bondage loosens. Your affectation reduces. When identification with Atman is complete there is zero affectation.
You must pursue Atman with firm conviction and an undespondent mind. The spiritual path does not give immediate results. In fact, you only experience the pain of having given up worldly joys in the beginning. There is a tendency to get disillusioned and give up. Hence Krsna reiterates that one must be dogged and not get disappointed. For this the intellect must fix the goal of Realisation and the mind must surrender to it.
Extricate yourself from worldly entanglement. Soon you get freed from the agitation, sorrow and suffering associated with life. The bliss of Enlightenment comes much later.