Krishna explains the ultimate immunity of the spiritual core. Because the soul (and the Supersoul) is beginningless (anāditvān) and devoid of material qualities (nirguṇatvāt), it remains completely imperishable and inexhaustible (avyayaḥ). Even though it is situated right inside the physical body (śarīra-stho 'pi), it fundamentally does not perform material actions (na karoti), nor does it ever get permanently stained or entangled by the body's activities (na lipyate).