Bhagavad Gita Chapter 13 Verse 32
भगवद् गीता अध्याय 13 श्लोक 32

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते।।13.32।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।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।।


Brahma Vaishnava Sampradaya - Commentary


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.