Adhyāya 353 — Kathā-prāmāṇya (Authority of Transmission) and the Brāhmaṇa’s Ascetic Resolve
अशरीर: शरीरेषु सर्वेषु निवसत्यसौ । वसन्नपि शरीरेषु न स लिप्यति कर्मभि:,वे स्थूल, सूक्ष्म और कारण तीनों शरीरोंसे रहित होकर भी सम्पूर्ण शरीरोंमें निवास करते हैं और उन शरीरोंमें रहते हुए भी कभी उनके कर्मोंसे लिप्त नहीं होते हैं
aśarīraḥ śarīreṣu sarveṣu nivasaty asau | vasann api śarīreṣu na sa lipyati karmabhiḥ ||
अशरीरः शरीरेषु सर्वेषु निवसत्यसौ। वसन्नपि शरीरेषु न स लिप्यति कर्मभिः॥
पितामह उवाच
The Self (Ātman) is the inner indweller of all bodies yet remains untouched by bodily actions. This supports an ethic of disciplined action and responsibility while cultivating inner non-attachment and discernment between the doer-instrument (body-mind) and the witnessing Self.
In Śānti Parva’s instruction on peace and right understanding after the war, Bhīṣma addresses Yudhiṣṭhira with philosophical guidance. Here he explains the nature of the Self as present in all embodied beings but intrinsically untainted by karma, steering the listener toward liberation-oriented insight alongside dharmic living.