BG Chap 13 - The jīva remains unsullied by the body
The Bṛhad Āraṇyaka Upaniṣad says that rising out of the elements, the ātmā vanishes in them. After destruction there is no definition. Kṛṣṇa refutes this claim that the jīva is created and destroyed along with the body. He says that although situated in the body, as well as being without beginning, the soul is not subjected to destruction. This is because he has the prominent quality of being unchanging. Because he is beyond the guṇas, the soul does not perform actions and is therefore not touched by the qualities of destruction arising from the nature of the senses and body. Thus the statement of the Upaniṣad quoted above should not be taken literally. Not being the agent of action, the jīva remains free from the contamination of the qualities of the body. Just as ether (sky), though entering everywhere, into mud and other impure items, is not touched by their qualities because of its very subtle nature, so the jīva, though situated in all high and low bodies is not contaminated by those qualities, because he is very subtle.