Because of being beginningless and without qualities (nirguṇatvāt), this imperishable supreme Self (Paramātman), Even while standing in the body, O son of Kunti (Kaunteya), neither acts nor is tainted.
Just as all-pervading space remains unsullied in its subtlety, so the self in every body remains unsullied.
(31) Because this Highest Self knows no beginning, no constituents, it does not pass away: though abiding in [many] a body, it does not act nor is it defiled.
13.32 Being without beginning and without qualities, O son of Kuntī, this immutable, supreme Self does not act. nor is It affected [Also translated as tainted.-Tr.], although existing in the body.
13.32 This supreme self, though dwelling in the body, is immutable, O Arjuna, being without beginning. It neither acts nor is tainted, as It is without Guṇas.
13.32 Being without beginning and being devoid of (any) qualities, the Supreme Self, imperishable, though dwelling in the body, O Arjuna, neither acts nor is tainted.