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Bhagavad Gita Chapter 13 Verse 33

भगवद् गीता अध्याय 13 श्लोक 33

यथा सर्वगतं सौक्ष्म्यादाकाशं नोपलिप्यते।
सर्वत्रावस्थितो देहे तथाऽऽत्मा नोपलिप्यते।।13.33।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।13.33।। जिस प्रकार सर्वगत आकाश सूक्ष्म होने के कारण लिप्त नहीं होता? उसी प्रकार सर्वत्र देह में स्थित आत्मा लिप्त नहीं होता।।

Kumara Vaishnava Sampradaya - Commentary

Lord Krishna uses the word akasam which means ether and denotes space. As space prevails everywhere and encompasses all objects, yet by its extremely subtle nature the properties of any object are not able to influence, taint or modify it. In the same way the atma or individual immortal soul being subatomic resides within the bodies of all jivas or embodied beings but the physical properties, attributes and qualities that pertain to such bodies be they demigods, human, animal, etc. are unable to influence, taint or modify it.