Jñāneśvarī (commentary on the Bhagavadgītā) 2.236

2.236

vyavasāyātmikā buddhir ekeha kurunandana
bahuśākhā hy anantāś ca buddhayo 'vyavasāyinām
jetha na saṃcare puṇyapāpa |
jeṃ sūkṣma ati niṣkaṃpa |
guṇatrayādi lepa |
na lagatī jetha ||

[Bhagavadgītā 2.41]
Where neither merit nor sin enters,
which is extremely subtle and unmoving,
and where the stains of the three qualities and the rest
do not cling;