B.G 7.09

पुण्यो गन्धः पृथिव्यां च तेजश्चास्मि विभावसौ। जीवनं सर्वभूतेषु तपश्चास्मि तपस्विषु ॥९॥

puṇyo gandhaḥ pr̥thivyāṁ ca tejaścāsmi vibhāvasau। jīvanaṁ sarvabhūteṣu tapaścāsmi tapasviṣu ॥9॥

I am the virtuous fragrance of the earth and the radiance of the fire. I am life in all beings and austerity in the ascetics.

Gīta Bhāshya 7.09

The Lord is the enjoyer of virtuous essence in everything and is distinct from the ordinary living beings.

The adjective 'punya', i.e. that which is virtuous, is added to fragrance, as it is with the expectation of enjoyment. Indeed, the Vedas also describe similarly:

"The virtuous one attains the divine, but the sinful one does not attain the gods."

"In the world obtained by the well-performed deeds, the two drink the truth in the form of honest-endeavour."

- and such several testimonials.

The word 'ṛtam' also means 'punyam', i.e. Virtue.

"The honest routine ('ṛtam'), truth ('satyaṁ'), and righteousness or natural order ('dharmaḥ') are also called good deeds ('sukṛtam')."

- thus stated in the dictionary.

"The 'ṛtam' is the natural order of the mind, while 'satya' is the implementation of the same."

- stated thus as well. It doesn't oppose Vedic testimonials like:

"Another person, even without eating, appears brighter", "Another person, even without food, is superior in strength." (Reference is to the two birds, the being, and the God, in Rig Veda)

It indicates (the lord) does not partake gross food (like ordinary beings). But he does partake of subtle food as stated in -

"The supreme partakes food that is different and superior compared to the being with a body."

- stated thus. The reference here is not to the individual soul (jīva, but to God), because of the stated distinction that becomes apparent with the prase - 'being with a body'. Indeed, the dream state and others, is for the one with the body only.

"However, the embodied has threefold states such as waking and others (sleep, and dream)."

- stated thus in a statement from the Garuḍa Purāṇa.

'Asmat' (from this) - is used for the purpose of distinguishing from the Supreme Being.

"Both the forms are to be understood as the individual being (jīva) and the Supreme Lord (īśvara). One is bound by no beginning and is eternally liberated, while the other is not."

- stated thus in a statement from the Nārada Purāṇa.

And, there are Vedic statements that convey difference. Thus, the distinction among individuals is to be considered, and not the imagined differences in the states. It is also said -

"Indeed, that supreme among beings (the Lord) is known to be distinct from this ('asmat') embodied. He is the enjoyer as well as non-enjoyer. Hence, He alone is known as the non-enjoyer of gross elements."

- stated thus, in the Gīta Kālpā testimonial.

Gīta Tātparya 7.09

The Lord, having situated himself everywhere, energizes this world that contains both good and bad. But the lord is specially present in the good alone.

"Situating on earth He makes good and bad deeds to emit their own fragrance, while He himself is virtus fragrance. Having situated himself in fire, he makes fire effulgent; having situated himself in all beings, he is the giver of life. As he is situated in those who practice austerities and generate heat, he is known as 'tapa', the austerity, the one who burns... ."