Verse 32

सर्वेन्द्रियाद्यतीतत्वात्कर्ता भोक्ता न सन्मयः ।इन्द्रियान्तर्गतत्वात्तु कर्ता भोक्ता स एव हि

In plain words

Because it has passed beyond all the senses and the rest, it is not, in its true being, doer or enjoyer; but because it is present within the senses, that very same one is indeed doer and enjoyer.