so 'mṛtatvāya kalpate

yam-one who; hi-certainly; na-never; vyathayanti-are distressing; ete-all these; purusam-to a person; purusarsabha-is best among men; sama-unaltered; duhkha-distress; sukham-happiness; dhiram-patient; sah-he; amrtatvaya-for liberation; kalpate-is considered eligible.