Text 33

yatha sarva-gatam sauksmyad
akasam nopalipyate
sarvatravasthito dehe
tathatma nopalipyate

Translation

The sky, due to its subtle nature, does not mix with anything, although it is all-pervading. Similarly, the soul situated in Brahman vision does not mix with the body, though situated in that body. 

Commentary by Srila Prabhupada 

The air enters into water, mud, stool and whatever else is there; still it does not mix with anything. Similarly, the living entity, even though situated in varieties of bodies, is aloof from them due to his subtle nature. Therefore it is impossible to see with the material eyes how the living entity is in contact with this body and how he is out of it after the destruction of the body. No one in science can ascertain this.

Commentary by Sri Visvanatha Cakravarti Thakur

In this verse the Lord gives an example. Just as the ether, situated in mud and other places, is not contaminated because it is most subtle - not contacting the mud at all, the paramatma is not connected with the gunas or faults of the material body, and therefore is not contaminated.