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।।
So now the eternal, omniscient and all pervading nature of paramatma or the Supreme Soul is being revealed by Lord Krishna as being totally distinct from the physical body of the jiva or embodied being. Although residing within the exhaustible physical body which is perishable, paramatma is inexhaustible and imperishable due to it being anaditivat of eternality. It is infinite in time and infinite beyond time. It is nirgunatvat or possessing no material qualities or attributes and neither performs any actions nor is affected or implicated by any actions the physical body performs. Next it will be explained how the paramatma although having constant association within the physical body is not degraded by any of the bodily properties.