anāditvān nirguṇatvāt
paramātmāyam avyayaḥ
śarīra-stho 'pi kaunteya
na karoti na lipyate
anāditvāt - due to eternity; nirguṇatvāt - due to being transcendental; parama - beyond material nature; ātmā - spirit; ayam - this; avyayaḥ - inexhaustible; śarīra-sthaḥ - dwelling in the body; api - though; kaunteya - O son of Kuntī; na karoti - never does anything; na lipyate - nor is he 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.