Bg 13.32

anāditvān nirguṇatvāt
paramātmāyam avyayaḥ
śarīra-stho ’pi kaunteya
na karoti na lipyate
Synonyms: 
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.
Translation: 
Those with the vision of eternity can see that the imperishable 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.
Purport: 

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.