13:31  

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः ।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥१३- ३१॥

Transliteration

anaaditwaannirguNatwaatparamaatmaayamawyayaH ।

shariirastho'pi kaunteya na karoti na lipyate ॥१३- ३१॥

Translation

Beginningless, without qualities, the imperishable supreme Self
Though body-resident, son of Kunti, neither acts nor is tainted.

Translation

The imperishable Supreme Self, being beginningless and without Gunas, though dwelling in the body (as Atma) neither does anything nor gets tainted, O Arjuna.

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.