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 Tātparya 13.32

The word 'śarīrasthaḥ', i.e. situated in the body, refers to ordinary being, Jīva. Because the Supreme Being is without beginning and without ordinary qualities, he is not the same as an individual being, and certainly not inert matter. The Supreme Being performs all actions but remains unattached. He is beyond all description. Therefore, He is described by stating - Not this, not that.

शरीरस्थो जीवः।

The word 'śarīrasthaḥ', i.e. situated in the body, refers to ordinary being, jīva.

"स्वप्नेन शारीरमभिप्रहत्य असुप्तः सुप्तानभिचाकशीति॥"

"In a dream, the consciousness Lord, without being asleep, observes those with bodies who are sleeping."

इति श्रुतेः।

- stated thus in the Vedic testimonial.

"शरीरस्थस्तु संसारी शरीराभिमतेर्मतः। विष्णुः शरीरगोऽप्येष न शरीरस्थ उच्यते॥

"The worldly person is considered to be identified with the body. But the Lord Vishnu, though pervading the body, is not considered to be confined to it.

शरीराभिमतिर्यस्मात् नैवास्यास्ति कदाचन। तद्गतानां तु दुःखानां भोगोऽभिमतिरुच्यते। तदभावान्नाभिमानी भगवान् पुरुषोत्तमः॥"

The Supreme Person, being detached from the body, is not affected by past sufferings. Therefore, he is considered the Blessed One (Bhagavān), free from attachment."

इति च।

- stated thus, as well.

अनादित्वात् निर्गुणत्वात् परमात्मा जीवोऽपि न। किमुत जडं न भवतीति। शरीरोत्पत्तिलक्षणमप्यादिमत्त्वं परमस्य नास्तीति विशेषः। जीवस्य हि तदस्तीति। सत्त्वादिगुणसम्बन्धश्च।

Because the Supreme Being is without beginning and without ordinary qualities, he is not the individual being, and certainly not the inert matter. The speciality of the Supreme is - it does not have the characteristics of the creation of the body, even the beginning, etc.. However, for the individual being, that indeed exists, along with the connection to qualities such as goodness, etc..

सर्वं करोति परमात्मा। तथापि न लिप्यते। वादि प्रसिद्धत्वादेव 'इष्टापूर्तं मन्यमाना वरिष्ठम्' इत्यादिवत् निषेधः।

The Supreme Being performs all actions but remains unattached. This is similar to the argument "sacrifices and charitable acts are to be performed to satisfy desire" is rejected, and they are recommended, because they are superior.

"कुर्वाणोऽपि यतः सर्वं पुण्यपापैः न लिप्यते। जन्ममृत्यादिरहितः सत्त्वादिगुणवर्जितः। विष्णुः तद्विपरीतस्तु जीवोऽतस्तौ पृथक् सदा॥"

"Even though Lord Vishnu performs all actions, he remains unaffected by merits and demerits, free from birth and death, and devoid of qualities like sattva. In contrast, the normal being is always separate from him."

इति च।

- stated thus, as well.

'स एष नेति नेति'

"He is beyond all descriptions, not this, not that."(Bṛhadāraṇyaka Upaniṣad 2.3.6)

इत्यादि च ॥३२॥

- stated thus, as well.