अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते
anāditvānnirguṇatvātparamātmāyamavyayaḥ
śarīrastho'pi kaunteya na karoti na lipyate
TRANSLATION
This supreme self, though dwelling in the body, is immutable, O Arjuna, being without beginning. It neither acts nor is tainted, as It is without Gunas.
PURPORT
This ‘supreme self’ (Atman) has been defined as having a nature different from that of the body. While existing in the body, It is ‘immutable’, i.e., It is not liable to decay as It is ‘without a beginning,’ i.e., never created at any point of time. Because It is ‘free from Gunas,’ being devoid of Sattva and other Gunas of Prakrti, It neither acts nor gets tainted; It is not tainted by the qualities of the body.
Granted that the self being without Gunas, does not act; but how is it possible that the Atman is not tainted by Its constant association with the qualities of the body? To this, Shri Krishna replies:
