The inmost Soul, being beginningless and free of any attribute, is Imperishable. O Kunti’s son (Arjuna), though dwelling in the body, It neither does anything, nor gets tainted the least.
The endless Creation is an extension from within. There is no growth from without. It is not like a product being produced from a source material. The entire Creation manifests in Purusha. But Purusha, being beginningless and devoid of forms and qualities, is irreducible, inexhaustible, absolute.
Though present in every being, whose body undergoes constant activities, the Paramātmā within is totally nonactive, hence has no affectation of any kind at all.
Though one’s body and surrounding Nature are always inwardly and outwardly active, in the inmost presence, Paramātmā, no vibration of any kind transpires. Consequently no touch, contact or effect of any kind can ever be in the Paramātmā. This is the uniqueness of the whole Creation and whatever transpires in it. It remains ever the same in essence.