करोति विज्ञानमयोऽभिमानंकर्ताहमेवेति तदात्मना स्थितः ।आत्मा तु साक्षी न करोति किञ्चि -न्न कारयत्येव तटस्थवत्सदा ॥ ४२३ ॥
In plain words
The intellect-sheath takes on the egoistic sense of 'I am the doer' and remains identified with it; but the Self is the pure witness, ever remaining like a neutral bystander—acting not at all, nor causing anything to be done.
Close to the Sanskrit
The intellect-sheath performs identification, remaining established with the thought 'I am indeed the doer'; but the Self, the witness, does not do anything nor ever causes anything to be done, remaining always like a neutral onlooker.