योगवासिष्ठः yogavāsiṣṭhaḥ - book-4, chapter-38, verse-12

तथाचायमत्रापरो दृष्टान्तः ।
अकुर्वन्नपि श्वभ्रपतनं श्तयासनगतोऽपि श्वभ्रपातवासनावासिते चेतसि श्वभ्रपतनदुःखमनुभवति ।
अपरस्तु कुर्वन्नपि श्वभ्रपतनं परममुपशममुपगतवति मनसि शय्यासनसुखमनुभवति ।
एवमनयोः शय्यासनश्वभ्रपातयोरेकः श्वभ्रपतनस्याकर्तापि कर्ता संपन्नो द्वितीयश्च श्वभ्रपतनस्य कर्ताप्यकर्ता संपन्नश्चित्तवशात्तस्माद्यच्चित्तं तन्मयो भवति पुरुष इति सिद्धान्तः ॥ १२ ॥

tathācāyamatrāparo dṛṣṭāntaḥ ,
akurvannapi śvabhrapatanaṃ śtayāsanagato'pi śvabhrapātavāsanāvāsite cetasi śvabhrapatanaduḥkhamanubhavati ,
aparastu kurvannapi śvabhrapatanaṃ paramamupaśamamupagatavati manasi śayyāsanasukhamanubhavati ,
evamanayoḥ śayyāsanaśvabhrapātayorekaḥ śvabhrapatanasyākartāpi kartā saṃpanno dvitīyaśca śvabhrapatanasya kartāpyakartā saṃpannaścittavaśāttasmādyaccittaṃ tanmayo bhavati puruṣa iti siddhāntaḥ 12

12. Here is another instance of it based upon a stanza in the Sruti, which says that:—A man dreaming himself to be falling into a pit, feels the fear of his fall in his imagination even when he has been sleeping in his bed; but another who actually falls in a pit when he is fast asleep, is quite insensible of his falls. Thus it is the mind which paints its own pleasure and pains, and not the bodily action or its inactivity.