गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

sambhoga—of enjoyment; prāptir—attainment; iti—thus; cet—if; na—not; vaiśeṣyāt—because of the difference. If it is said that (the Paramātmā in the heart also) experiences (the pains and) pleasures (of the material body), then I say no because there is a great difference (between Him and the jīva). Purport by Śrīla Baladeva Vidyābhūṣaṇa In the word sambhoga the prefix sam means "with" as it also does in the word samvāda (with+words=conversation). Therefore this sūtra states that the Supreme Personality of Godhead does not enjoy with (the jīva). Why? Because there is a difference between them. This is the meaning: mere contact with a certain body does not by itself bring suffering and enjoyment. Being under the dominion of karma is the real cause of material suffering and enjoyment. The Supreme Personality of Godhead is not under the power of the law of karma. This is described in the Muṇḍaka Upaniṣad (3.1.1): anaśnann anyo 'bhicākaśīti (Two birds sit in the metaphorical tree of the material body. One bird eats. The other bird does not eat, but only looks) and in the Bhagavad-gītā (4.14), where Lord Kṛṣṇa says: na māṁ karmāṇi limpanti na me karma-phale spṛhā (There is no work that affects me; nor do I aspire for the fruits of action). Adhikaraṇa 2 The Eater is Brahman Introduction by Śrīla Baladeva Vidyābhūṣaṇa Viṣaya: The Kaṭha Upaniṣad (1.2.25) says: yasya brahma ca kṣātraṁ ca ubhe bhavataḥ odanaḥ mṛtyur yasyopasecanaṁ ka itthā veda yatra saḥ "There is a person for whom the brāhmaṇas and kṣatriyas are food and death is the sauce. Who knows where this person is?" Saṁśaya: Here the words odana (food) and upasecana (sauce) indicate an eater.