Bhagavatapurana 3.27.1

3.27.1

/0 śrī-bhagavān uvāca
prakṛti-stho 'pi puruṣo nājyate prākṛtair guṇaiḥ /
avikārād akartṛtvān nirguṇatvāj jalārkavat //

1. Though Purusha abides in Prakriti, he remains, like the image of the sun in water, unaffected by the Gunas of Prakriti, i.e., pleasure, pain and other effects of the Gunas, since he is destitute of Gunas, agentship or activity and consequently of change.

Verse 1. V. Though abiding in Prakriti i.e., in the body produced out of Prakriti, the Purusha i.e., the jiva is not affected by its gunas i.e., by pleasure and pain and other conditions due to the various bodies through which the jiva passes; for his essential nature does not modify and undergo change of form; he is not even the agent of the activities connected with the physical body; he is like the sun's image in water which is not really affected by the changes in the water.

D. Since the jiva and the Supreme Lord are both in relation to the body a doubt may arise as to both being subject to the experiences due to it, to clear this doubt proceeds the first verse. Purusha is the Supreme Being so called because He is perfect. He is not affected by the qualities or conditions of Prakriti or physical matter; for He is not liable to the six changes of birth, growth, etc. He is an absolute agent etc.