yathā sarva-gataṁ saukṣhmyād ākāśhaṁ nopalipyate
sarvatrāvasthito dehe tathātmā nopalipyate ||33||

My Understanding : There is no birth or death for anything that exists in this universe. The soul or space holds everything, yet it remains unaffected, untouched. The soul is beyond the concepts of good and bad.