Beyond beginning and end.

yatha sarvagatam sauksmyad,akasam,no 'palipyate,
sarvatrd vasthito dehe,tatha tma no palipyate.--31

Being unattached to any deed done by the body and maintaining that imperishable non participatory stanch the soul maintains the Independence from all deeds and thoughts,thus remaining like the open sky.
As ether is everywhere,there is not any thing like earth,star,planet,which does not exist in the sky.we heard about five elements of nature as,earth,water,air,fire and sky.
Sky is subtler than other elements,from solid to subtle are like this earth,water,fire,air and sky.every thing takes shape[form]in the sky and ends in sky[space].because it is subtler than other elements.they depends on it.likewise our soul is subtler than other elements,and it does not depend on other elements.it has not form,color,etc.