Bhagavad Gita 13.32

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः।शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥१३.३२॥

anāditvānnirguṇatvātparamātmāyamavyayaḥśarīrastho’pi kaunteya na karoti na lipyate

Being without beginning, devoid of any qualities, the Supreme Self, imperishable, though dwelling in the body, O Arjuna, neither acts nor is tainted.

गीता