13.32 अनादित्वात् being without beginning, निर्गुणत्वात् being devoid of alities, परमात्मा the Supreme Self, अयम् this, अव्ययः imperishable, शरीरस्थः dwelling in this body, अपि though, कौन्तेय O son of Kunti (Arjuna), न not करोति acts, न not, लिप्यते is tainted.Commentary: The Supreme Self is beyond Nature. Therefore It is without alities. It is Nirguna. The activity in Nature is really due to its own alities which inhere in it. The Supreme Self existed before the body came into being and will continue to be after its dissolution. It is eternally the same and imperishable.Avyaya That which is free from the changes of birth and death or appearance and destruction. That which has a beginning has birth. After the object is born it is subject to the changes of being (growth, decay, etc.). As the Self is birthless, It is free from the changes of state (existence, birth, growth, change, decay and death). As the Self is free from all sorts of functions, It is Avyaya. Even if the reflection of the sun in the water moves, the sun does not move a bit. Even so the Supreme Self is not touched by the fruits of action as It is not the doer, as It is without the alities of Nature, or limbs, indivisible, devoid of parts, without action, beginningless and unattached and causeless.This Supreme Self is free from the three kinds of differences, viz., Sajatiyabheda, Vijatiyabheda and Svagatabheda. A mango tree is different from a fig tree. This is Sajatiyabheda. A mango tree is different from a stone. This is Vijatiyabheda. In the same mango tree there is difference between leaves, flowers and fruits. This is Svagatabheda. But the Supreme Self is one without a second. There is no other Brahman Which is eal to It. Therefore, there cannot be Sajatiyabheda in Brahman. This world is a mere appearance. It is a mere figment of our imagination. It is superimposed on the Absolute on account of ignorance. An imaginary object has no independent existence apart from its substratum, just as the snake in the rope has no independent existence apart from its substratum, the rope. Therefore, there cannot be Vijatiyabheda in Brahman. Brahman is indivisible, partless, without alities, without form and without any limbs. Therefore there cannot be Svagatabheda in Brahman.Brahman or the Supreme Self is beginningless. It is without a cause. It is selfexistent. It is without parts. It is without alities. Therefore Brahman is imperishable. As It is unattached, It is neither the doer nor the enjoyer. If Brahman also is the doer and enjoyer. It is no longer Brahman. It is in no way better than ourselves. This cannot be. Agency and enjoyment are attributed to the ego on account of ignorance. It is Nature that acts. (Cf.V.14XV.9)