शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते।।13.32।।
13.32 Being without beginning and without alities, O son of Kunti, this immutable, supreme Self does not act. nor is It affected [Also translated as tainted.-Tr.], although existing in the body.
13.32 This supreme self (Atman) has been defined as having a nature different from that of the body. While existing in the body, It is immutable, i.e., It is not liable to decay as It is without a beginning, i.e., never created at any point of time. Because It is free from Gunas, being devoid of Sattva and other Gunas of Prakrti, It neither acts nor gets tainted; It is not tainted by the alities of the body. Granted that the self being without Gunas, does not act; but how is it possible that the Atman is not tainted by Its constant association with the alities of the body? To this, Sri Krsna replies:
Anaaditwaan nirgunatwaat paramaatmaayam avyayah; Shareerastho’pi kaunteya na karoti na lipyate.
anāditvāt—being without beginning; nirguṇatvāt—being devoid of any material qualities; parama—the Supreme; ātmā—soul; ayam—this; avyayaḥ—imperishable; śharīra-sthaḥ—dwelling in the body; api—although; kaunteya—Arjun, the the son of Kunti; na—neither; karoti—acts; na—nor; lipyate—is tainted