This verse is from the Bhagavad Gita, Chapter 13, Verse 32. The translation is:

• Anāditvān nirguṇatvāt paramātmāyam avyayaḥ
  Śarīrastho’pi kaunteya na karoti na lipyate

• "Being without beginning and without qualities, the Supreme Self is imperishable. Although situated in the body, O Kaunteya (Arjuna), it neither acts nor is tainted by actions."

In this verse, Lord Krishna explains the transcendental nature of the Paramatma (Supreme Self) in relation to the material body:

1. Anāditvān nirguṇatvāt:

   • The Supreme Self (Paramatma) is anādi (without beginning) and nirguna (without material qualities or attributes).
   • Unlike the material body, which is subject to birth, decay, and death, the Supreme Self is eternal and beyond the influence of the three gunas (sattva, rajas, tamas).

2. Paramātmāyam avyayaḥ:

   • The Paramatma is avyaya (imperishable, unchanging).
   • It remains unaffected by the transformations and limitations of the material world, such as creation, preservation, and destruction.

3. Śarīrastho’pi kaunteya:

   • Even though the Paramatma resides within the body (śarīra), it is not bound by the body's actions or qualities.
   • It is like the sun, which remains unaffected by the impurities of the water it reflects in.

4. Na karoti na lipyate:

   • The Supreme Self neither acts nor is tainted by actions.
   • While the body, mind, and senses perform activities due to the influence of prakriti (material nature), the Paramatma remains a detached witness, unaffected by karma or the results of actions.

This verse highlights the transcendental and detached nature of the Supreme Self:

• The Paramatma is eternal, formless, and beyond the limitations of the material world.
• Even though it resides in all living beings as their innermost essence, it remains untouched by their actions or qualities.

By realizing this truth, one can understand the distinction between the imperishable self and the perishable body. This knowledge leads to liberation, as one no longer identifies with the body or the ego but aligns with the eternal and unchanging nature of the self.

Explanation:Key Insight: