Bhagavatapurana 6.16.11

6.16.11

nādatta ātmā hi guṇaṃ na doṣaṃ na kriyāphalam /
udāsīnavadāsīnaḥ parāvaradṛg īśvaraḥ //

11. Atman does not experience pleasure or pain; nor is he the recipient of any other fruit of action, (kingdom and the like); he sits like an indifferent witness of both the cause and the effect, not being conditioned by the body and other environment.