BhG 13.31

syntax

he kaunteya (O son of Kuntī!),
anāditvāt (because of having no beginning) nirguṇatvāt (because of being wihout the guṇas) ayam avyayaḥ paramātmā (this unchangeable supreme self) śarīra-sthaḥ api (although situated in the body) na karoti (he does not do),
[saḥ] (he) na lipyate (he is not stained).

grammar

anāditvāt	–	an-ādi-tva abst. 5n.1 m. – because of having no beginning (from: ādi – beginning, origin);
nirguṇatvāt	–	nir-guṇa-tva abst. 5n.1 m. – because of not being a guṇa (from: niḥ – out of, away from, without; √grah – to take, guṇa – quality, virtue, thread);
paramātmā	–	parama-ātman 1n.1 m. – the supreme self (from: para – beyond, ancient, final, the best, the supreme, parama –  supreme, the highest; ātman – self; or param ātman – the ancient self;
ayam	–	idam sn. 1n.1 m. – he;
avyayaḥ	–	a-vyaya 1n.1 m. – unchangeable (from: vi-√i – to go away, to disappear, vyaya – going away, changeable, expense);
śarīra-sthaḥ	–	śarīra-stha 1n.1 m.; yaḥ śarīre tiṣṭhati saḥ – which is situated in the body (from: √śri – to lean on, to rest on; or from: √śṝ – to break, to crush, śarīra – easy to be destroyed, the body; √sthā – to stand, -stha – suffix: being in);
api	–	av. – although, moreover, besides, even;
kaunteya	–	kaunteya 8n.1 m. – O son of Kuntī (from: kunti – the people of Kunti, kuntī – Kuntī, mother of the sons of Pāṇḍu);
na	–	av. – not;
karoti	–	√kṛ (to do) Praes. P 1v.1 – he does;
na	–	av. – not;
lipyate	–	√lip (to smear, to anoint, to stain, to stick) Praes. pass. 1v.1 – he is stained, he is smeared;

textual variants

anāditvān → anaṁtatvān (because of being unlimited);
nirguṇatvāt → nirmalatvāt (because of not geting impure);
paramātmāyam → paramātmānam (supreme self);

Śāṃkara

ekasyātmānaḥ sarva-dehātmatve tad-doṣa-saṃbandhe prāpte, idam ucyate—
anāditvāt | anāder bhāvo’nāditvam, ādiḥ kāraṇam, tad yasya nāsti tad anādi | yad dhy ādimat tat svenātmanā vyeti | ayaṃ tv anāditvān niravayava iti kṛtvā na vyeti | tathā nirguṇatvāt | saguṇo hi guṇa-vyayāt vyeti | ayaṃ tu nirguṇatvāc ca na vyeti | iti paramātmāyam avyayaḥ | nāsya vyayo vidyata ity avyayaḥ | yata evam ataḥ śarīra-stho’pi, śarīreṣu ātmana upalabdhir bhavatīti śarīra-stha ucyate | tathāpi na karoti | tad-akaraṇād eva tat-phalena na lipyate | yo hi kartā, sa karma-phalena lipyate | ayaṃ tv akartā, ato na phalena lipyate ity arthaḥ |
kaḥ punar deheṣu karoti lipyate ca ? yadi tāvat anyaḥ paramātmano dehī karoti lipyate ca, tataḥ idam anupapannam uktaṃ kṣetrajñeśvaraikatvaṃ kṣetrajñaṃ cāpi māṃ viddhi [gītā 13.2] ity ādi | atha nāsti īśvarād anyo dehī | kaḥ karoti lipyate ca ? iti vācyam | paro vā nāstīti sarvathā durvijñeyaṃ durvācyaṃ ceti bhagavat-proktam aupaniṣadaṃ darśanaṃ parityaktaṃ vaiśeṣikaiḥ sāṃkhyārhata-bauddhaiś ca | tatrāyaṃ parihāro bhagavatā svenaiva uktaḥ svabhāvas tu pravartate [gītā 5.14] iti | avidyā-mātra-svabhāvo hi karoti lipyate iti vyavahāro bhavati, na tu paramārthata ekasmin paramātmani tad asti | ata evaitasmin paramārtha-sāṃkhya-darśane sthitānāṃ jñāna-niṣṭhānāṃ paramahaṃsa-parivrājakānāṃ tiraskṛtāvidyā-vyavahārāṇāṃ karmādhikāro nāstīti tatra tatra darśitaṃ bhagavatā

Rāmānuja

ayaṃ paramātmā dehān niṣkṛṣya svasvabhāvena nirūpitaḥ, śarīrastho ‚pi anāditvād anārabhyatvād avyayaḥ vyayarahitaḥ, nirguṇatvāt sattvādiguṇarahitatvān na karoti, na lipyate dehasvabhāvair na lipyate

Śrīdhara

tathāpi parameśvarasya saṃsārāvasthāyāṃ deha-sambandha-nimittaiḥ karmabhis tat-phalaiś ca sukha-duḥkhādibhir vaiṣamyaṃ duṣpariharam iti kutaḥ sama-darśanaṃ | tatrāha anāditvād iti | yad utpattimat tad eva hi vyeti vināśam eti | yac ca guṇavad vastu tasya hi guṇa-nāśe vyayo bhavati | ayaṃ tu paramātmā anādi nirguṇaś ca | ato ‚vyayo ‚vikārīty arthaḥ | tasmāt śarīre sthito ‚pi na kiñcit karoti | na ca karma-phalair lipyate

Madhusūdana

ātmanaḥ svato ‚kartṛtve ‚pi śarīra-sambandhopādhikaṃ kartṛtvaṃ syād ity āśaṅkām apanudan yaḥ paśyati tathātmānam akartāraṃ sa paśyatīty etad vivṛṇoti anādirvād iti | ayam aparokṣaḥ paramātmā parameśvarābhinnaḥ pratyag-ātmāvyayo na vyetīty avyayaḥ sarva-vikāra-śūnya ity arthaḥ | tatra vyayo dvedhā dharmi-svarūpasyaivotpattimattayā vā dharmi-svarūpasyānutpādyatve ‚pi dharmāṇām evotpatty-ādimattayā vā | tatrādyam apākaroti anāditvād iti | ādiḥ prāg asattvāvasthā | sā ca nāsti sarvadā sata ātmanaḥ | atas tasya kāraṇābhāvāj janmābhāvaḥ | na hy anāder janma sambhavati | tad-abhāve ca tad-uttara-bhāvino bhāva-vikārā na sambhavanty eva | ato na svarūpeṇa vyetīty arthaḥ |
dvitīyaṃ nirākaroti nirguṇatvād iti | nirdharmakatvād ity arthaḥ | na hi dharmiṇam avikṛtya kaścid dharma upaity apaiti vā dharma-dharmiṇos tādātmyād ayaṃ tu nirdharmako ‚to na dharma-dvārāpi vyetīty arthaḥ | avināśī vā are ‚yam ātmānucchitti-dharmā [BAU 4.5.14] iti śruteḥ | yasmād eṣa jāyate ‚sti vardhate vipariṇamate ‚pakṣīyate vinaśyatīty evaṃ ṣaḍ-bhāva-vikāra-śūnya ādhyāsikena sambandhena śarīra-stho ‚pi tasmin kurvaty ayam ātmā na karoti | yathādhyāsikena sambandhena jala-sthaḥ savitā tasmiṃś calaty api na calaty eva tadvat | yato na lipyate na tv ayam akartṛtvād ity arthaḥ | icchā dveṣaḥ sukhaṃ duḥkham ity ādīnāṃ kṣetra-dharmatva-kathanāt | prakṛtyaiva ca karmāṇi kriyamāṇānīti māyā-kāryatva-vyapadeśāc ca | ataeva paramārtha-darśināṃ sarva-karmādhikāra-nivṛttir iti prāg-vyākhyātam | etenātmano nirdharmakatva-kathanāt svagata-bhedo ‚pi nirastaḥ | prakṛtyaiva ca karmāṇi [Gītā 13.29] ity atra sajātīya-bhedo nivāritaḥ | yadā bhūta-pṛthag-bhāvam [Gītā 13.30] ity atra vijātīya-bhedaḥ | anāditvān nirguṇatvād [Gītā 13.31] ity atra svagato bheda ity advitīyaṃ brahmaivātmeti siddham

Viśvanātha

nanu kāraṇaṃ guṇa-saṅgo ‚sya sad-asad-yoni-janmasu ity uktam | tatra deha-gatatvena tulyatve ‚pi jīvātmaiva guṇa-liptaḥ saṃsarati na tu paramātmeti | kuta ity ata āha anāditvād iti | na vidyate ādiḥ kāraṇaṃ yataḥ sa anādiḥ | yathā pañcamy-anta-padārthenānuttama-śabdena paramottama ucyate tathaiva anādi-śabdena parama-kāraṇam ucyate | tataś cānāditvāt parama-kāraṇatvāt nirguṇatvān nirgatā guṇaḥ sṛṣṭyādayo yatas tasya bhāvas tattvaṃ tasmāc ca jīvātmano vilakṣaṇo ‚yaṃ paramātmā | avyayaḥ sarvadaiva sarvathaiva svīya-jñānānandādi-vyaya-rahitaḥ | śarīra-stho ‚pi tad-dharmāgrahaṇāt na karoti jīvavat na kartā, na bhoktā bhavati, na ca lipyate śarīra-guṇa-liptaś ca na bhavati

Baladeva

nanu pareśam ātmānaṃ ca viviktaṃ paśyati kṛtārtho bhavatīty uktir ayuktā etebhya eva bhūtebhyaḥ samutthāya tāny evānu vinaśyati na prety asaṃjñāsti iti jīvasya dehena sahotpatti-vināśa-śravaṇād iti cet tatrāha anāditvād iti | ayam ātmā jīvaḥ śarīrastho ‚py anāditvāt param-avyayo ‚vyayatva-pradhāna-dharmatvād vināśa-śūnyo nirguṇatvād viśuddha-jñānānandatvān na yuddha-yajñādi-karma karoti | ataḥ śarīrendriya-svabhāvenotpatti-vināśa-lakṣaṇena na lipyate | śruty-arthas tv aupacārikatayā neyaḥ