BG 13.31
अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः ।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥
anāditvān nirguṇatvāt paramātmāyam avyayaḥ
śarīra-stho ’pi kaunteya na karoti na lipyate
śarīra-stho ’pi kaunteya na karoti na lipyate
Word-for-word meanings
kaunteya — O son of Kuntī; ayam — this; avyayaḥ — imperishable; parama — Supreme; ātmā — Self; anāditvāt — being beginningless; nirguṇatvāt — [and] devoid of material qualities; na karoti — neither acts; na lipyate — nor is implicated; śarīra-sthaḥ api — although dwelling in the body.
Translation
O son of Kuntī, this imperishable Supreme Self, being beginningless and devoid of material qualities, neither acts nor is implicated [in the karma performed by the body], although dwelling in the body.