अपि कुर्वन्नकुर्वाणश्चाभोक्ता फलभोग्यपि ।शरीर्यप्यशरीर्येष परिच्छिन्नोऽपि सर्वगः ॥ ५४५ ॥
In plain words
He seems to act, and yet he does nothing. He seems to reap the fruits of what happens, and yet nothing touches him as an experiencer. He seems to have a body, and yet he is bodiless. He seems bounded, limited to one place, and yet he is everywhere at once.
Close to the Sanskrit
Though acting, he is a non-doer; though enjoying the fruit [of action], a non-enjoyer; though embodied, this one is bodiless; though [apparently] limited, all-pervading.