duḥkhasya ca sukhasya ca

sri bhagavan uvaca-the Personality of Godhead said; yogah-the yoga system; adhyatmikah-relating to the soul; pumsam-of living entities; matah-is approved; nihsreyasaya-for the ultimate benefit; me-by Me; atyanta-complete; uparatih-detachment; yatra-where; duhkhasya-from distress; ca-and; sukhasya-from happiness; ca-and.