SrI: SrImathE SatakOpAya nama: SrImathE rAmAnujAya nama: SrImath varavaramunayE nama:
brahmaṇy ādhāya karmāṇi
saṅgaṁ tyaktvā karoti yaḥ
lipyate na sa pāpena
‘Whoso performeth acts, ascribing them to matter (brahma), and abandoning all attachment, is not touched by sin, like unto the lotus-leaf unwetted by water.’
The term brahma here signifies prakṛiti (matter). That such application of the term obtains, is exemplified by such passages as:—
‘The great brahma (matter) is my womb (seat)’ (xiv-3). Whoso performs work, reflecting that all activities such as hearing, seeing etc., pertain to matter, and matter’s modifications into the organized forms of senses; and whoso therefore, performs work imputing it to brahma (matter), and, renouncing all attachment, thinks ‘naught do I do,’ he remains uncontaminated with the sin that arises from the misconception of taking matter for ātma, —that causes bondage.
The analogy to this idea is that of the lotus-leaf and water. Though they are in contact with each other, water remains intact with reference to the leaf.
archived in http://githa.koyil.org