dhīmātrakopādhiraśeṣasākṣī na lipyate tatkṛtakarmalepaiḥ ; yasmādasaṅgastata eva karmabhi - rna lipyate kiñcidupādhinā kṛtaiḥ . 101 .
Anvaya
धीमात्रक–उपाधिःdhīmātraka–upādhiḥ
(The Atman) which has the intellect as the limiting adjunct
अशेष–साक्षीaśeṣa–sākṣī
the witness for all
न लिप्यतेna lipyate
not tainted by
तत्–कृत–कर्म–लेपैःtat–kṛta–karma–lepaiḥ
by the activities of the intellect
यस्माद् असङ्गःyasmād asaṅgaḥ
because it is unattached
ततः एवtataḥ eva
hence
कर्मभिःkarmabhiḥ
by the karma–s
किञ्चिद्kiñcid
even a bit
उपाधिना कृतैःupādhinā kṛtaiḥ
done by the limiting adjunct
Translation
The Atman, which is the witness of all, has the intellect as its limiting adjunct. As Atman is unattached, it is not tainted even a little bit by the karma done by the limiting adjunct.
Annotation
The Sun, though illumining all objects in the world, is untouched by the activities of the world. Similarly, the Atman, though illumining all, is untouched by the activities of the world (Jagadguru).