SB 11.23.44
aniha atma manasa samihata
hiran-mayo mat-sakha udvicaste
manah sva-lingam parigrhya kaman
jusan nibaddho guna-sangato ’sau
Translation:
Although present along with the struggling mind within the material body, the Supersoul is not endeavoring, because He is already endowed with transcendental enlightenment. Acting as my friend, He simply witnesses from His transcendental position. I, the infinitesimal spirit soul, on the other hand, have embraced this mind, which is the mirror reflecting the image of the material world. Thus I have become engaged in enjoying objects of desire and am entangled due to contact with the modes of nature.