anāditvān nirguṇatvāt
paramātmāyam avyayaḥ
śarīra-stho 'pi kaunteya
na karoti na lipyate

anāditvāt — due to eternity; nirguṇatvāt — due to being transcendental; parama — beyond material nature; ātmā — spirit; ayam — this; avyayaḥ — inexhaustible; śarīra-sthaḥ — dwelling in the body; api — though; kaunteya — O son of Kuntī; na karoti — never does anything; na lipyate — nor is he entangled.

Those with the vision of eternity can see that the imperishable soul is transcendental, eternal, and beyond the modes of nature. Despite contact with the material body, O Arjuna, the soul neither does anything nor is entangled.