शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते।।13.32।।
।।13.32।। हे कौन्तेय अनादि और निर्गुण होने से यह परमात्मा अव्यय है। शरीर में स्थित हुआ भी? वस्तुत? वह न (कर्म) करता है और न (फलों से) लिप्त होता है।।
Lord Krishna explains that there is no annihilation for paramatma or the Supreme Soul as it is not material but completely spiritual and eternally existing. Normally material things are subject to disintegration and are subject to the decaying effects of time. But this is not applicable to paramatma which has no relationship to material nature and is never implicated or affected by the activities of the jiva or embodied being. The word nirgunatvat means the absence of qualities and attributes this denotes that paramatma has no material qualities and material attributes due to being completely spiritual. Now begins the summation. The jiva is established in the physical body. The Supreme Lord is His localised expansion as paramatma is causing the jivas to sleep at regulated intervals and is giving illumination to them. Yet the Supreme Lord remains without sleep and is full of illumination. The jivas established within the physical bodies identify themselves as their body. Yet the Supreme Lord even though dwelling within each and every physical body all over creation never identifies with the physical body. Experiencing pleasure and pain in the physical body makes one become attached to it. Due to the absence of the material and presence of the spiritual the Supreme Lord has no attachment to the physical body of any jiva. Because the Supreme Lord is eternal, without any beginning and is devoid of any material attributes, qualities or accruements. The Supreme Lord is always distinctly exalted and superior to all jivas who are always subject to birth and the three fold miseries of old age, disease and death. Everything is created completely from the Supreme Lord alone, who is one without a second. Yet He is totally neutral and impartial to His creation. Even though residing within the physical body as paramatma of every jiva the Supreme Lord is witnessing all the activities performed. Yet no merits or demerits are attached to Him. This is the true purport of the ancient aphorism of neti neti meaning not this, not this.