अनादित्वं निर्गुणत्वं परमात्मायम् अव्ययः । शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥

anāditvaṃ nirguṇatvaṃ paramātmāyam avyayaḥ | śarīra-stho'pi kaunteya na karoti na lipyate ||

Paramātmā: beginningless, nirguṇa, imperishable — dwelling in the body, yet neither acts nor is tainted.

Word by word (4)
anāditvaṃ nirguṇatvam
— beginninglessness (anāditva) and freedom from the guṇas (nirguṇatva) — the two defining attributes of Paramātmā
paramātmā ayam avyayaḥ
— this Paramātmā is imperishable (avyaya = not subject to decay or modification)
śarīra-sthaḥ api kaunteya
— even while dwelling in the body (śarīra-sthaḥ), O Kaunteya (Arjuna)
na karoti na lipyate
— neither acts (na karoti) nor is tainted (na lipyate) — the double negation of bondage

This Paramātmā — the Supreme Self — has no beginning, is beyond the three guṇas, and is imperishable. Even while dwelling within the body, O Kaunteya, it neither acts nor is ever tainted by any quality or action.

A modern analogy

A crystal rests in a bowl of colored water but its own transparency is never colored by it. So Paramātmā dwells within every body-mind without acquiring its qualities, colors, or actions.

This verse states WHY liberation is possible from first principles: the Paramātmā was never actually the doer or subject of bondage in the first place. Its apparent residence in the body (śarīra-stham) is purely spatial — the guṇas act, not the ātman. If the ātman were truly stained, liberation would be impossible; anāditva + nirguṇatva guarantee that it was never modified.

anāditva + nirguṇatva together mean: neither a created product (has no beginning in Prakṛti) nor constituted of material substance (has no guṇas). These two are the philosophical grounds for na karoti na lipyate. The V33 ākāśa-analogy is prepared here: after stating the principle, the next verse illustrates it with the space metaphor.

Public-domain translations (4) compare all →

Having no beginning, having no qualities, this Supreme Self, imperishable, though dwelling in the Body, O son of Kunti, neither acts nor is tainted. [1]

Being without beginning and devoid of Gunas, this Supreme Self, immutable, O son of Kunti, though existing in the body neither acts nor is affected. [4]

This Supreme Soul which exists in the body is without beginning, without qualities, imperishable; and though it is in the body, O son of Kunti, it does not act, and is not tainted. [9]

Having no beginning and devoid of qualities, the Supreme Soul is immutable and, though dwelling in the body, O son of Kunti, neither acts nor is stained. [13]

This verse speaks to

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