अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः । शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥ ३१ ॥
anāditvān nirguṇatvāt paramātmāyam avyayaḥ śharīra-stho ’pi kaunteya na karoti na lipyate
Translation
Being beginningless and beyond the gunas, this imperishable Supreme Self, though dwelling in the body, O son of Kunti, neither acts nor is tainted.
Hindi Meaning (हिंदी अर्थ)
हे कौन्तेय! अनादि और निर्गुण होने के कारण यह अविनाशी परमात्मा शरीर में स्थित होकर भी न कुछ करता है और न लिप्त होता है।
Commentary
Two reasons are given for why the Self remains untouched: it has no beginning, so it was never produced by nature, and it is nirguna, so the three gunas that do the acting do not belong to it. The next two verses offer images to make this easier to picture.