Bhagavad Gīta Bhāshya and Tātparya
B.G 15.09
श्रोत्रं चक्षुः स्पर्शनं च रसनं घ्राणमेव च। अधिष्ठाय मनश्चायं विषयानुपसेवते ॥९॥
He presides over the senses such as ear, eye, touch, tongue, and nose, along with the mind, engage with and enjoy the sensory objects.
Gīta Bhāshya 15.09
The Lord also enjoys through the senses, only those endowed with auspicious qualities. Indeed, sin does not reach Him.
इंद्रियद्वारा सोऽपि भुङ्क्ते।
He, the Lord, also enjoys through the senses.
"तद्य इमे वीणायां गायन्ति एतं ते गायन्ति।"
"Therefore, these people sing this song on the lute (Veena)."
इति च श्रुतिः।
- stated thus is the Vedic testimonial.
गुणान्वितमेव भुङ्क्ते -
Enjoys only that which is endowed with auspicious qualities:
"न ह वै देवान् पापं गच्छति।"
"Indeed, sin does not reach the gods."
इति श्रुतेः ॥९॥
- stated thus in the Vedic scriptures.
Gīta Tātparya 15.09
Even though the Lord is in complete bliss, indeed, playfully partakes in enjoyment.
"भुङ्क्ते हरिः शुभान् भोगानिंद्रियेषु व्यवस्थितः। पूर्णानन्दोऽपि भगवान् क्रीडया भुङ्क्त एव तु॥"
"Lord Hari enjoys auspicious pleasures situated in the senses. Even though the Lord is in complete bliss, indeed, playfully partakes in enjoyment."

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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