13.32 This 'supreme self' (Atman) has been defined as having a nature different from that of the body. While existing in the body, It is 'immutable', i.e., It is not liable to decay as It is 'without a beginning,' i.e., never created at any point of time. Because It is 'free from Gunas,' being devoid of Sattva and other Gunas of Prakrti, It neither acts nor gets tainted; It is not tainted by the alities of the body.

Granted that the self being without Gunas, does not act; but how is it possible that the Atman is not tainted by Its constant association with the alities of the body?  To this, Sri Krsna replies: