An example is being given by Lord Krishna that just as the akasam or ether existing everywhere being supra-subtle is not contaminated by anything and unaffected; so is the atma or immortal soul although abiding in all jivas or embodied beings some superior like demigods and some inferior as animals it is unaffected and not implicated by the activities performed by any jiva and never subject to any reactions of merit or demerit.

Lord Krishna uses the word akasam which means ether and denotes space. As space prevails everywhere and encompasses all objects, yet by its extremely subtle nature the properties of any object are not able to influence, taint or modify it. In the same way the atma or individual immortal soul being subatomic resides within the bodies of all jivas or embodied beings but the physical properties, attributes and qualities that pertain to such bodies be they demigods, human, animal, etc. are unable to influence, taint or modify it.

It may also be questioned how is it that paramatma or the all pervading Supreme Soul and the localised atma or individual immortal soul are not contaminated and infected by the material qualities associated with the physical body such as pleasure and pain, joy and distress. Lord Krishna replies to such with the analogy of ether which atomically is existing everywhere all through prakriti the material substratum pervading physical existence and as such is not contaminated or modified by any object. In the same way paramatma and the atma although abiding within the physical bodies of all jivas or embodied beings is not contaminated or modified by the merits or demerits associated with the actions of the physical body.