To illustrate the concept of being untouched (from the previous verse), Krishna provides a brilliant natural metaphor. The sky or ether (ākāśaṁ) is all-pervading (sarva-gataṁ); it holds everything—clouds, smoke, dirt, and storms. Yet, because of its incredibly subtle nature (saukṣmyād), the sky itself never mixes with or gets stained by the dirt it contains. Similarly, the soul is situated everywhere within the body, yet it never truly mixes with the biological elements.