Bhagavad Gita Chapter 13, Verse 31

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः | शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ||

anāditvān nirguṇatvāt paramātmāyam avyayaḥ śarīra-stho 'pi kaunteya na karoti na lipyate

Because the Supreme Self is beginningless and without qualities, O son of Kunti, it is imperishable. Even though situated in the body, it neither acts nor is attached.

Krishna describes the nature of the Supreme Self (Paramatma). 'Anāditvān nirguṇatvāt paramātmāyam avyayaḥ'—because the Supreme Self is beginningless and without qualities, it is imperishable. The Supreme Self has no beginning—it's eternal. It has no qualities—it's beyond the field's qualities. Therefore, it's imperishable—it never dies or decays. 'Śarīra-stho 'pi kaunteya na karoti na lipyate'—even though situated in the body, it neither acts nor is attached. The Supreme Self is in the body, but it doesn't act—the field acts. It's not attached—it's free. When you understand this, you recognize that you (the Supreme Self) are in the body, but you don't act—the body acts. You're not attached—you're free. The body is temporary, but you are eternal. The body acts, but you witness. The body is attached, but you are free.