अनादित्वान्निर्गुणत्वात् परमात्मायमव्ययः । शरीरस्थो ऽपि कौन्तेय न करोति न लिप्यते ॥ ३२ ॥
anaditvan nirgunatvat
paramatmayam avyayah
sarira-stho 'pi kaunteya
na karoti na lipyate
anaditvat-due to eternity; nirgunatvat-due to transcendental; param-beyond material nature; atma-spirit; ayam-this; avyayah-inexhaustable; sarira-sthah api-though dwelling in the body; kaunteya-O son of Kunti; na karoti-never does anything; na lipyate-nor is he entangled.