शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते || 32||
anāditvān nirguṇatvāt paramātmāyam avyayaḥ
śharīra-stho ’pi kaunteya na karoti na lipyate
anaditvan nirgunatvat paramatmayam avyayah
sharira-stho ’pi kaunteya na karoti na lipyate
BG 13.32: The Supreme Soul is imperishable, without beginning, and devoid of any material qualities, O son of Kunti. Although situated within the body, It neither acts, nor is It tainted by material energy.
God, situated within the heart of the living being as the Supreme Soul, never identifies with the body, nor is affected by its states of existence. His presence in the material body does not make Him material in any way, nor is He subject to the law of karma and the cycle of birth and death, though these are experienced by the soul.