अनादित्वान्निर्गुणत्वात्परमात्मायमव्यय: |
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते || 32||
anāditvān nirguṇatvāt paramātmāyam avyayaḥ
śharīra-stho ’pi kaunteya na karoti na lipyate
anāditvāt—being without beginning; nirguṇatvāt—being devoid of any material qualities; parama—the Supreme; ātmā—soul; ayam—this; avyayaḥ—imperishable; śharīra-sthaḥ—dwelling in the body; api—although; kaunteya—Arjun, the the son of Kunti; na—neither; karoti—acts; na—nor; lipyate—is tainted
Translation:
Having no beginning and possessing no gunas, this supreme and imperishable Self, Ο son of Kunti, neither acts nor is stained by action even while dwelling in the body.
Commentary:
Paramatma has no beginning and no end. He is not caused by anything. So He is beyond cause. All other things have a cause. They begin and they come to an end. Moreover, He is devoid of the three qualities, and consequent changes and modifications. He is Imperishable. He is actionless. He does not do anything. As He is the Infinite, how can He go or come or do this or that? He is not tainted by anything. How can the awakened man have any contact with the objects of the dream-world? So, though the body, mind and buddhi are doing many things, yet Atma stands apart steeped in His own bliss, as the actionless witness of the phenomenal world.
Sarirasthah api: The Lord is in the body, in everybody. He is in the secret cave of the human heart. He, this Lord of Lords, is so near us that we should seek for Him, find Him, and share His bliss and blessedness. The human body is the temple; Atma, the Lord is the Deity; knowing this one should fill himself with purity and light to know and see the Lord and be one with Him.