B.G 13.32
anāditvānnirguṇatvāt paramātmā'yamavyayaḥ। śarīrastho'pi kaunteya na karoti na lipyate ॥32॥
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.
śarīrastho jīvaḥ।
The word 'śarīrasthaḥ', i.e. situated in the body, refers to ordinary being, jīva.
"svapnena śārīram abhiprahatya asuptaḥ suptān abhicākaśīti॥"
"In a dream, the consciousness Lord, without being asleep, observes those with bodies who are sleeping."
iti śruteḥ।
- stated thus in the Vedic testimonial.
"śarīrasthastu saṁsārī śarīrābhimatermataḥ। viṣṇuḥ śarīrago'pyeṣa na śarīrastha ucyate॥
"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.
śarīrābhimatiryasmāt naivāsyāsti kadācana। tadgatānāṃ tu duḥkhānāṃ bhogo'bhimatirucyate। tadabhāvānnābhimānī bhagavān puruṣottamaḥ॥"
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."
iti ca।
- stated thus, as well.
anāditvāt nirguṇatvāt paramātmā jīvo'pi na। kimuta jaḍaṃ na bhavatīti। śarīrotpattilakṣaṇamapyādimattvaṃ paramasya nāstīti viśeṣaḥ। jīvasya hi tadastīti। sattvādiguaṇasambandhaśca।
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..
sarvaṁ karoti paramātmā। tathāpi na lipyate। vādi prasiddhatvādeva 'iṣṭāpūrtaṁ manyamānā variṣṭham' ityādivat niṣedhaḥ।
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.
"kurvāṇo'pi yataḥ sarvaṃ puṇyapāpaiḥ na lipyate। janmamṛtyādirahitaḥ sattvādiguṇavarjitaḥ। viṣṇuḥ tadviparītastu jīvo'tastau pṛthak sadā॥"
"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."
iti ca।
- stated thus, as well.
'sa eṣa neti neti'
"He is beyond all descriptions, not this, not that."(Bṛhadāraṇyaka Upaniṣad 2.3.6)
ityādi ca ॥32॥
- stated thus, as well.
