13.33 यथा as, सर्वगतम् the allpervading, सौक्ष्म्यात् because of its subtlety, आकाशम् ether, न not, उपलिप्यते is tainted, सर्वत्र everywhere, अवस्थितः seated, देहे in the body, तथा so, आत्मा the Self, न not, उपलिप्यते is tainted.

Commentary:
Ether pervades everything. All are immersed in it. There is no point whereunto ether does not penetrate and pervade and yet it is not tainted by anything. Even so the Self pervades the whole body and the whole world. Being subtler than the body the Self is never tainted by it or anything else. It is unattached and actionless. It has no parts or limbs. So virtuous and vicious actions cannot contaminate the Self. It is ever pure and stainless.