Bhagavad Gita, Chapter 13, Verse 31

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः । शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते

anāditvānnirguṇatvātparamātmāyamavyayaḥ | śarīrastho'pi kaunteya na karoti na lipyate

Translation

Having no beginning, having no qualities, this Supreme Self, imperishable, though dwelling in the body, O son of Kuntī, neither acts nor is tainted.

— Alladi Mahadeva Sastri

Word meanings

anāditvāt

from beginninglessness

nirguṇatvāt

from attribute-lessness

paramātmā

the supreme Self

ayam

this

avyayaḥ

imperishable

śarīrasthaḥ

body-seated

api

also

kaunteya

O Kaunteya

na

not

karoti

acts

na

not

lipyate

is affected

Śaṅkarācārya's commentary

The Self has no beginning, no cause. That which has a cause perishes by itself, whereas This (Self) does not perish, because, as having no cause, He is without parts. Further, He does not perish because He is without qualities; for that which has qualities perishes by loss of qualities; whereas the Self does not perish, because He is devoid of qualities. Thus the Supreme Self is imperishable. He suffers no destruction. Therefore, though dwelling in the body — the Self is said to dwell in the body because the Self is manifested in the body — yet He does not act. Because He does not act, He is not affected by the results of acts.