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

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



हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 13.32)
।।13.32।।हे कुन्तीनन्दन यह पुरुष स्वयं अनादि और गुणोंसे रहित होनेसे अविनाशी परमात्मस्वरूप ही है। यह शरीरमें रहता हुआ भी न करता है और न लिप्त होता है।


Rudra Vaishnava Sampradaya - Commentary


It may be further postulated that differentiation of the  atma  or  immortal
soul is inevitable due to karma or reactions to  actions  arising  from  its
connection to the physical body which results in happiness, misery, etc.  as
the  jiva  or  embodied  being  transmigrates   continuously   in   material
existence; so  how  can  there  be  equalness  and  sameness?  Lord  Krishna
addresses this doubt by  explaining  that  paramatma  the  Supreme  Soul  is
without  a   beginning,   without   material   attributes,   transcendental,
immutable,  imperishable.  Therefore  paramatma  although  residing   in   a
physical body which  has  a  beginning  and  is  perishable,  possessive  of
attributes and subject to karma it paramatma is unaffected by the result  of
any action as it only monitors and never acts.


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.


Shri Vaishnava Sampradaya - Commentary





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.


Kumara Vaishnava Sampradaya - Commentary
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.