अनादित्वान्निर्गुणत्वात्परमात्मायमव्यय: | शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥32॥
anāditvān nirguṇatvāt paramātmāyam avyayaḥ śharīra-stho ’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
Being without beginning and without qualities, O son of Kunti, this immutable, supreme Self does not act nor is It affected, although existing in the body.