शाश्वत दृष्टिसम्पन्न लोग यह देख सकते हैं कि अविनाशी आत्मा दिव्य, शाश्वत तथा गुणों से अतीत है. हे अर्जुन ! भौतिक शरीर के साथ सम्पर्क होते हुये भी आत्मा न तो कुछ करता है और न ही लिप्त होता है.
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.A living entity appears to be born because of the birth of the material body, but actually the living entity is eternal; he is not born, and in spite of his being situated in a material body, he is transcendental and eternal. Thus he cannot be destroyed. By nature he is full of bliss. He does not engage himself in any material activities; therefore the activities performed due to his contact with material bodies do not entangle him.