13.32

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः ।
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥

anāditvān nirguṇatvāt paramātmāyam avyayaḥ
śarīrastho 'pi kaunteya na karoti na lipyate

Kṛṣṇa (कृष्ण) is still speaking, to Arjuna (अर्जुन).

The verse

Because it is beginningless and free of the guṇas (गुण), this supreme self is imperishable; even standing in the body, son of Kuntī (कुन्ती), it does not act and it is not stained.

नेपालीमा

अनादि भएकाले र गुणबाट मुक्त भएकाले यो परम आत्मा अविनाशी हो, शरीरमा उभिए पनि, हे कुन्तीका छोरा, यो कर्म गर्दैन र यसमा दाग लाग्दैन।

Where it sits

The self can sit in the body and still not act or take a stain, because it is beginningless, as nature and the person were in 13.20, and free of the guṇa (गुण)s, as what is to be known was in 13.15.

Split: अनादित्वात् + निर्गुणत्वात् + परम-आत्मा + अयम् + अव्ययः + शरीर-स्थः + अपि + कौन्तेय + न + करोति + न + लिप्यते

anāditvāt + nirguṇatvāt + parama-ātmā + ayam + avyayaḥ + śarīra-sthaḥ + api + kaunteya + na + karoti + na + lipyate

Sanskrit, in depth

The words

देवनागरीWordGrammarSense
अनादित्वात्anāditvātablative singularbecause it is beginningless. The ablative of the abstract anāditva (अनादित्व).
निर्गुणत्वात्nirguṇatvātablative singularbecause it is free of the guṇa (गुण)s.
परम-आत्माparama-ātmānominative singularthe supreme self. Recited paramātmā (परमात्मा).
अयम्ayamnominative singular masculinethis. Agrees with parama-ātmā (परम-आत्मा).
अव्ययःavyayaḥnominative singularimperishable. vyaya (व्यय) is wasting away.
शरीर-स्थःśarīra-sthaḥnominative singularstanding in the body. Recited śarīrastho (शरीरस्थो).
अपिapiindeclinableeven.
कौन्तेयkaunteyavocativeson of Kuntī (कुन्ती).
नnaindeclinablenot.
करोतिkarotipresent, 3rd singular of kṛ (कृ)he acts. He does.
नnaindeclinablenot.
लिप्यतेlipyatepresent passive, 3rd singular of lip (लिप्)he is stained. He is smeared.

The phrases

anāditvāt nirguṇatvāt (अनादित्वात् निर्गुणत्वात्) gives two reasons, both ablative. Because of beginninglessness, and because of being free of the guṇa (गुण)s. अनादित्वात् + निर्गुणत्वात् anāditvāt + nirguṇatvāt is anāditvān nirguṇatvāt (अनादित्वान्निर्गुणत्वात्).

परमात्मा अयम् अव्ययः paramātmā ayam avyayaḥ is what those reasons describe. This supreme self is imperishable. परमात्मा + अयम् paramātmā + ayam is paramātmāyam (परमात्मायम्).

śarīrasthaḥ api kaunteya na karoti na lipyate (शरीरस्थः अपि कौन्तेय न करोति न लिप्यते) is the consequence in the body. Even standing in the body, son of Kuntī (कुन्ती), he does not act and he is not stained. शरीरस्थः + अपि śarīrasthaḥ + api is śarīrastho 'pi (शरीरस्थोऽपि).

Sanskrit in this line

Two ablatives in --tvāt (त्वात्) answer "because of." अनादित्वात् + निर्गुणत्वात् anāditvāt + nirguṇatvāt is recited anāditvān nirguṇatvāt (अनादित्वान्निर्गुणत्वात्). t (त्) before n (न्) becomes n (न्), so the seam is a doubled n (न्).

शरीर-स्थः + अपि śarīra-sthaḥ + api is śarīrastho 'pi (शरीरस्थोऽपि). aḥ (अः) meets a (अ): the join is o (ओ), and ऽ keeps the place of the lost a (अ).

Say it back

Say the two reasons, then the two things he does not do. If karoti (करोति) loses its na (न), stay here.