Link to purport by A C Bhaktivedanta Swami Srila Prabhupada

Transcript of Bhakti-Shastri class on this verse by Chaitanya Charan

So in next verse Krishna describes how should one sees the spiritual reality now? So He will give two significant words karoti and lipyate which will be illustrated in 13.33 and 13.34 so 13.32 is in that sense root for 13.33 and 13.34.

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.

 

So first part of this verse describes the transcendental nature 

anāditvān nirguṇatvāt, adi is beginning anadi in no beginning it is eternal, 

nirguṇatvāt, it is beyond the modes, 

so beyond time and beyond modes, so common emphasis is transcendental 

paramātmāyam avyayaḥ, here the emphasis is not on Super Soul it is transcendental soul, avyayaḥ, it is imperishable again. 

Anāditvān refers to no beginning and avyayaḥ refers to no ending 

So beyond time space and mode i.e. transcendental.

So we know that actually the soul is situated in the body 

śarīra-stho ’pi kaunteya, situated in the body but then the person who is having that kind of vision is described in previous verses, 

na karoti na lipyate, such a person is not bound such a person is not entangles. 

na karoti means the person doesn’t act and na lipyate means the person doesn’t become bound. 

How that will happened in explained in the next verses.

How is flows is in 27 it is said that everything is a combination of matter and spirit then after that it says that if you see that the spirit is common everywhere then your mind won’t degrade you, that is 29th ,  the 30th verse was how soul is the doer and body is not the doer and 31 is, see the oneness of spirit beyond the diversity of forms here, so here it talks about if soul is transcendental how does it interact with this, that is explained in the next two verses but here it is said that it is transcendental and because it is transcendental beyond time space and modes therefor that atma doesn’t become entangled.

End of transcription.