Bhagavad Gita 13.32

अनादित्वान्निर्गुणत्वात्परमात्मयमव्ययः |
शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते

Translation

The Supreme Soul is imperishable, without beginning, and devoid of any material qualities, O son of Kunti. Although situated within the body, It neither acts, nor is It tainted by material energy.