Bhagavad Gita · 13.32

अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः।शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते॥

anāditvān nirguṇatvāt paramātmāyam avyayaḥ śharīra-stho 'pi kaunteya na karoti na lipyate

Being beginningless and without material qualities, the imperishable Supreme Self, though dwelling in the body, O Kaunteya, neither acts nor is tainted.

— Bhagavad Gita 13.32

Source: Sacred-Texts.com (Sanskrit) + Bhagavad-Gita.io (translations)