The paired opposites — dharma and adharma, sukha and duḥkha — belong entirely to the mind (mānasāni), not to the Self. This is a radical claim: morality itself, the entire ethical framework that structures human life, is a mental construct with no bearing on Ātman. Aṣṭāvakra is not advocating immorality; he is pointing out that the Self is beyond the dualistic categories that govern embodied existence. The triple affirmation that follows — you are not the body, not the doer, but pure Consciousness (śuddha caitanya), the Witness (sākṣī), the Lord (vibhu) — completes the inversion of identity from the limited to the limitless.