BG Chap 13 - Paramātmā remains free of all contaminations
The jīva by not being the agent of action, and by being subtle remains free from the qualities of the body. But still by thinking himself as the body because of being in the body, it becomes contaminated by the guṇas and takes repeated births. But the Paramātmā does not become contaminated, because He is the supreme cause of everything. The qualities of the guṇas like creation and destruction arise out of Him. At all times and in all circumstances, He is without decrease in His own knowledge, bliss and other qualities. Though situated in the body, because He does not take up the qualities of the body, unlike the jīva, the Paramātmā does not think He is the doer, nor becomes an enjoyer nor gets contaminated by the guṇas of the material body. Just as ether is spread everywhere but remains uncontaminated by being subtle, the Paramātmā though situated everywhere in all bodies, is not contaminated because of being very subtle and thus being not connected with the qualities or faults of the bodies.
Another example to understand how the Paramātmā is not contaminated by the body: Just as the sun is the eye of all people but is not contaminated by the faults of the eyes, so the Paramātmā within all beings is not contaminated by lamentation and suffering of the material world.