BG 13.32
अनादित्वान्निर्गुणत्वात्परमात्मायमव्यय: ।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥ ३२ ॥
anāditvān nirguṇatvāt
paramātmāyam avyayaḥ
śarīra-stho 'pi kaunteya
na karoti na lipyate
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.
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.
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.