On account of his subtlety and the condition of being unmanifest, the Individual Soul does not become attached to anything even after coming by a body. Therefore, he is called Eternal Brahma.
सौम्यादव्यक्तभावाच्च न च क्वचन सज्जति। सम्प्राप्य ब्राह्मणः कामं तस्मात् तद्ब्रह्म शाश्वतम्॥६