Bhagavad Gita, Chapter 13, Verse 32

Being without beginning and devoid of Gunas, this Supreme Self, immutable, O son of Kunti, though existing in the body neither acts nor is affected.

Even while sitting inside a real, physical body, this presence is described as untouched by anything material about it.

Krishna names three qualities directly, no beginning, no material nature, no decay, to describe something that simply doesn't share the body's real limitations. Presence here doesn't mean participation.