13:31
अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः ।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥१३- ३१॥
anaaditwaannirguNatwaatparamaatmaayamawyayaH ।
shariirastho'pi kaunteya na karoti na lipyate ॥१३- ३१॥
Source: Automatic ITRANS Transliteration
Beginningless, without qualities, the imperishable supreme Self
Though body-resident, son of Kunti, neither acts nor is tainted.
Source: Milind S. Pandit
The imperishable Supreme Self, being beginningless and without Gunas, though dwelling in the body (as Atma) neither does anything nor gets tainted, O Arjuna.
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.
Source: Bhagavad Gita As It Is