Verse 26

अकर्तृत्वपदं पीत्वा पीत्वेच्छामपि कुर्वतः ।सर्वभावान्तरस्थस्य सर्वातीतस्य चात्मनः

In plain words

Of the ātman — who, having drunk up the station of non-agency, having drunk up even desire, still acts; who stands within all states of being, and yet has passed beyond all —