शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥ ३२ ॥
śarīra-stho ’pi kaunteya
na karoti na lipyate
anāditvāt — due to eternity; nirguṇatvāt — due to being transcendental; parama — beyond material nature; ātmā — spirit; ayam — this; avyayaḥ — inexhaustible; śarīra-sthaḥ — dwelling in the body; api — though; kaunteya — O son of Kuntī; na karoti — never does anything; na lipyate — nor is he entangled.
Those with the vision of eternity can see that the imperishable 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.