Bhagavata Purana 11.11.11

An enlightened person fixed in detachment engages his body in lying down, sitting, walking, bathing, seeing, touching, smelling, eating, hearing and so on, but is never entangled by such activities. Indeed, remaining as a witness to all bodily functions, he merely engages his bodily senses with their objects and does not become entangled like an unintelligent person.