अशरीरं सदा सन्तमिमं ब्रह्मविदं क्वचित् ।प्रियाप्रिये न स्पृशतस्तथैव च शुभाशुभे ॥ ५४६ ॥
aśarīraṃ sadā santamimaṃ brahmavidaṃ kvacit ;priyāpriye na spṛśatastathaiva ca śubhāśubhe . 546 .
Anvaya
कुर्वन् अपिkurvan api
Though he is performing a karma
अकुर्वाणःakurvāṇaḥ
he is not the doer
चca
and
फल–भोगी अपिphala–bhogī api
though enjoying the fruit of karma
अभोक्ताabhoktā
he is not the enjoyer
शरीरी अपिśarīrī api
though having a body
अशरीरीaśarīrī
body–less
एषःeṣaḥ
he
परिच्छिन्नः अपिparicchinnaḥ api
though delimited
सर्वगःsarvagaḥ
all–pervading
Translation
Joy and sorrow or good and bad can never affect this knower of Brahman who is always in the body–less state.
Annotation
This is a reiteration of the meaning of Ch.Up.(8–12–1). Good and bad or joy and sorrow affect the person who is identifying himself with the body–mind–complex.