2.14 Matra etc.  But the unwise lament even over those passing situations of cold and heat, pleasure and pain that are created by those touches i.e., the contacts of the sense-objects-referable with the term matra - with the Soul through the door of the sense-organs; but the wise do not do so.  Thus says [the Lord]. 
Or, the passage may be interpreted as :  The touches (contacts) of these objects are with the matras, i.e., with the sense-organs, and not directly with the Supreme Self,  Coming : birth.  Going : destruction, Those situations that have these two you must forbear i.e., put up with.