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

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



English Translation - Swami Sivananda
13.32 Being without beginning and being devoid of (any) alities, the Supreme Self, imperishable, though dwelling in the body, O Arjuna, neither acts nor is tainted.


English Translation of Sanskrit Commentary By Sri Shankaracharya's
13.32 Anadivat, being without beginning: Adih means cause; that which has no cause is anadih. That which has a cause undergoes loss of its own characteristics. But this One, being causeless, has no parts. This being so, It does not suffer loss.
So also, nirgunatvat, being without alities: indeed, It si only something possessing alities that perishes owing to the losss of its alities. But this One, being without alities, does not perish. Hence, ayam, this; paramatma, supreme Self; is avyayah, immutable. It suffers no depletion. Therefore It is immutable. Since this is so, therefore, api, although; sarira-sthah, existing in the body-since the perception of the Self occurs in the bodies, It is said to be existing in the body; even then, It na, does not; karoti, act. From the very fact that It does not act, It na, is not; lipyate, affected by the result of any action. For, one who is an agent of action becomes affected by its result. But this One is not an agent. Hence It is not affected by any result. This is the meaning.
Objection: Who is it, again, that acts in the body and becomes affected? On the one hand, if there be some embodied being other than the supreme Self who acts and becomes affected, then it has been improper to say in, And also understand Me to be the Knower of the field, etc., that the Knower of the field and God are one. Again, if there be no embodied being who is different from God, then it has to be stated who is it that acts and gets affected. Or it has to be asserted that the supreme One does not exist. [If the supreme One also acts like us, then He is no God.]
Thus, since the Upanisadic philosophy as stated by the Lord is in every way difficult to understand and difficult to explain, it has therefore been abandoned by the Vaisesikas, the Sankhyas, the Jainas and the Buddhists.
Reply: As to that, the following refutation has been stated by the Lord Himself in, But it is Nature that acts (5.14). Indeed, Nature, which is nothing but ignorance, acts and becomes affected. In this way empirical dealing becomes possible; but in reality it does not occur in the one supreme Self.
It has been accordingly shown by the Lord in various places that there is no duty to be performed by those who adhere to this philosophy of discriminating knowledge of the supreme Reality, who are steadfast in Knowledge, who have spurned actions arising out of ignorance, and who are mendicants belonging to the highest Order of monks.
The Lord cites an illustration to show like what It does not act and is not affected:


Transliteration Bhagavad Gita 13.32Anaaditwaan nirgunatwaat paramaatmaayam avyayah;
Shareerastho’pi kaunteya na karoti na lipyate.


Word Meanings Bhagavad Gita 13.32anāditvāt—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