B.G 13.32
अनादित्वान्निर्गुणत्वात् परमात्माऽयमव्ययः। शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥३२॥
anāditvānnirguṇatvāt paramātmā'yamavyayaḥ। śarīrastho'pi kaunteya na karoti na lipyate ॥32॥
[अनादित्वात् (anāditvāt) - due to being without beginning; निर्गुणत्वात् (nirguṇatvāt) - due to being without qualities; परमात्मा (paramātmā) - the Supreme Being; अयम् (ayam) - this; अव्ययः (avyayaḥ) - imperishable; शरीरस्थः (śarīrasthaḥ) - situated in the body; अपि (api) - although; कौन्तेय (kaunteya) - O son of Kunti; न (na) - does not; करोति (karoti) - act; न (na) - nor; लिप्यते (lipyate) - is affected; ३२ (32) - (verse number);]
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।
na ca vyayādiḥ tasya ityāha - anāditvāt iti।
[न (na) - not; च (ca) - and; वययादिः (vyayādiḥ) - expenditure and others; तस्य (tasya) - his; इत्याह (ityāha) - thus said; अनादित्वात् (anāditvāt) - due to being without beginning; इति (iti) - thus;]
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।
sādiḥ prāyaḥ vyayi guṇātmakaṃ ca। 'na karoti' ityādeḥarthaḥ uktaḥ purastāt - na laukikaḥ kriyādiḥ tasya, ato 'na prajñam' ityādivaditi।
[सादिः (sādiḥ) - beginning; प्रायः (prāyaḥ) - generally; वयि (vyayi) - in expenditure; गुणात्मकं (guṇātmakaṃ) - qualitative; च (ca) - and; 'न ('na) - not; करोति' (karoti') - does; इत्यादेः (ityādeḥ) - etc.; अर्थः (arthaḥ) - meaning; उक्तः (uktaḥ) - said; पुरस्तात् (purastāt) - before; न (na) - not; लौकिकः (laukikaḥ) - worldly; क्रियादिः (kriyādiḥ) - action etc.; तस्य (tasya) - his; अतः (ataḥ) - therefore; 'न ('na) - not; प्रज्ञम्' (prajñam') - wise; इत्यादिवदिति (ityādivaditi) - like etc.;]
(The beginning is generally in expenditure and qualitative. )
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).
