अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः |
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ||१३-३२||
।।१३.३२।। हे कौन्तेय! अनादि र निर्गुण हुनाले यो परमात्मा अव्यय छ। शरीरमा स्थित भएर पनि, वास्तवमा, त्यो न (कर्म) गर्दछ र न (फलहरूबाट) लिप्त हुन्छ।।
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