Bhagavad Gita 13.32अनादित्वान्निर्गुणत्वात्परमात्मायमव्ययः।शरीरस्थोऽपि कौन्तेय न करोति न लिप्यते ॥

The Supreme Self is beyond Nature. Therefore It is without alities. It is Nirguna. The activity in Nature is really due to its own alities which inhere in it. The Supreme Self existed before the body came into being and will continue to be after its dissolution. It is eternally the same and imperishable.Avyaya That which is free from the changes of birth and death or appearance and destruction. That which has a beginning has birth. After the object is born it is subject to the changes of being (growth, decay, etc.). As the Self is birthless, It is free from the changes of state (existence, birth, growth, change, decay and death). As the Self is free from all sorts of functions, It is Avyaya. Even if the reflection of the sun in the water moves, the sun does not move a bit. Even so the Supreme Self is not touched by the fruits of action as It is not the doer, as It is without the alities of Nature, or limbs, indivisible, devoid of parts, without action, beginningless and unattached and causeless.This Supreme Self is free from the three kinds of differences, viz., Sajatiyabheda, Vijatiyabheda and Svagatabheda. A mango tree is different from a fig tree. This is Sajatiyabheda. A mango tree is different from a stone. This is Vijatiyabheda. In the same mango tree there is difference between leaves, flowers and fruits. This is Svagatabheda