# Bg. 13.32 > अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः । > शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥३२॥ ## Text > anāditvān nirguṇatvāt > paramātmāyam avyayaḥ > śarīra-stho 'pi kaunteya > na karoti na lipyate ## Synonyms *anāditvāt*—due to eternity; *nirguṇatvāt*—due to transcendental; *param*—beyond material nature; *ātmā*—spirit; *ayam*—this; *avyayaḥ*—inexhaustable; *śarīra*-*sthaḥ* *api*—though dwelling in the body; *kaunteya*—O son of Kuntī; *na* *karoti*—never does anything; *na* *lipyate*—nor is he entangled. ## Translation **Those with the vision of eternity can see that the 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.** ## Purport A living entity appears to be born because of the birth of the material body, but actually the living entity is eternal; he is not born, and in spite of his being situated in a material body, he is transcendental and eternal. Thus he cannot be destroyed. By nature he is full of bliss. He does not engage himself in any material activities; therefore the activities performed due to his contact with material bodies do not entangle him.