BG 13.32

यथा सर्वगतं सौक्ष्म्यादाकाशं नोपलिप्यते ।
सर्वत्रावस्थितो देहे तथात्मा नोपलिप्यते ॥
yathā sarva-gataṁ saukṣmyād ākāśaṁ nopalipyate
sarvatrāvasthito dehe tathātmā nopalipyate

Word-for-word meanings

yathā — just as;  sarva-gatam — all-pervading;  ākāśam — space;  na upalipyate — remains uncontaminated;  saukṣmyāt — due to its subtle nature;  tathā — similarly;  ātmā — the self;  avasthitaḥ — [though] situated;  sarvatra dehe — in all bodies;  na upalipyate — is not tainted.

Translation

Just as all-pervading space remains uncontaminated due to its subtle nature, so also the ātmā, though situated in all bodies, is not tainted by the attributes of those bodies.

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