BG 13.30-32
He who seeth that Matter verily performeth all actions, and that the Self is actionless, he seeth. When he perceiveth the diversified existence of beings as rooted in One, and spreading forth from it, then he reacheth the Eternal Being beginningless and without qualities, the imperishable supreme Self, though seated in the body, O Kaunteya, worketh not nor is affected.