B.G 13.32
अनादित्वान्निर्गुणत्वात् परमात्माऽयमव्ययः। शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥३२॥
The Supreme Being, without beginning and devoid of qualities, is imperishable. Even though it resides in the body, O Arjuna, it neither acts nor is tainted by actions.
Gīta Bhāshya 13.32
His transcendental actions, qualities, etc are described by stating he is beyond ordinary actions and qualities.
न च व्ययादिः तस्य इत्याह - अनादित्वात् इति।
He is described by the verse 'anādi', i.e. without beginning, as he does not have diminishing and other such tendencies.
सादिः प्रायः व्ययि गुणात्मकं च। 'न करोति' इत्यादेःअर्थः उक्तः पुरस्तात् - न लौकिकः क्रियादिः तस्य, अतो 'न प्रज्ञम्' इत्यादिवदिति।
The initial phase is usually associated with expenditure and qualities. The meaning of the phrase 'na karoti', i.e. 'does not do', etc. are explained previously - they are not merely worldly. His actions are transcendental, just as statements which say 'He is not knowledgeable', (to mean he possesses transcendental knowledge, and is beyond worldly knowledge).
