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僕には理解できない

I can't understand

→ 僕
phrase Rare #45,770
I can't understand 僕 is a casual first-person pronoun commonly used by men. には emphasizes the speaker's perspective: “as for me” or “to me.”
JA: この説明は僕には理解できない。
EN: I can't understand this explanation.

君が言わんとする事は僕には理解できない。

I can't understand what you're trying to say.

この本は僕には理解できない。

I can't understand this book.

どうしてジェイムズがいつも奥さんにけちをつけるのか、僕には理解できない。

I can't understand why James is always criticizing his wife.