Chapter 13 verse 32
“The Supreme Soul is imperishable, without beginning, and devoid of any material qualities, O son of Kunti. Although situated within the body, It neither acts, nor is It tainted by material energy.”
Paramatma
resident in each being stays inert and is unaffected by the jivatma and
associated material instruments. Paramatma remains immutable, imperishable,
infinite and devoid of any material qualities. Jivatma has also got the
potential to be inert but it usually associates itself with the body, mind, intellect
and ego complex thereby immersed in the samsara of the life and death. The
moment jivatma realizes the ability to detach itself from the trappings of the
material energy and instruments, it merges with paramatma.
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