अनादित्वान्निर्गुणत्वात् परमात्मायमव्ययः ।
शरीरस्थो ऽपि कौन्तेय न करोति न लिप्यते ॥ ३२ ॥
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.
Those with the vision of eternity can see that the soul is transcendental, eternal, and beyond the modes of nature. Despite contact with the material body, O Arjuna, the soul neither does anything nor is entangled.
A living entity appears to be born because of the birth of the material body, but actually the living entity is eternal; he is not born, and in spite of his being situated in a material body, he is transcendental and eternal. Thus he cannot be destroyed. By nature he is full of bliss. He does not engage himself in any material activities; therefore the activities performed due to his contact with material bodies do not entangle him.