Mundakōpanishad Bhāshya
Mundaka 5.01
द्वा सुपर्णा सयुजा सखाया समानं वृक्षं परिषस्वजाते। तयोरन्यः पिप्पलं स्वाद्वत्त्यनश्नन्नन्यो अभिचाकशीति ॥१॥
Two beautiful-winged friends, together, embraced the same tree. Of them, one eats the sweet fruit; the other looks on without eating.
Bhāshya 5.01
It is 'jīva' i.e. the individual being, who eats, without knowing the progenitor, thinking fruits are sweet. By His independence, Lord Vishnu, the other, is always beyond the state of being an enjoyer or a sufferer at the mundane level, and He remains imperishable. But he does partake of the auspicious fruits in his own way.
स्वादुवत् सर्वदाऽत्ति। न तु स्वाद्वेव।
He always eats as if it were something tasty, but it is not always tasty.
"तस्येदाहुः पिप्पलं स्वाद्वग्रे तन्नोन्नशद्यः पितरं न वेद"
"It is said that the fruit of his actions is sweet at first for those who partake in it, without recognizing their progenitor."
इत्यज्ञानां स्वादुनिषेधात्।
Thus, the ignorant are prohibited from indulging in what is sweet.
जीवाद्यमेव नाश्नाति भगवान् न तु नाश्नात्येव।
An individual being alone is not the primary consumer. The Lord indeed is not said not to partake.
"तस्येदाहुः पिप्पलं स्वादु"
"They say that His fruit is sweet"
इत्युक्तत्वात्।
- because it is said so.
"स्वातन्त्र्येणैव भोक्तृत्वाद् दुःखाभोगाच्च सर्वदा। अभोक्ता चैव भोक्ता च भगवान् विष्णुरव्ययः॥"
"By His independence, Lord Vishnu is always beyond the state of being an enjoyer or a sufferer. He is both the non-enjoyer and the enjoyer, and He remains imperishable."
इति तत्त्वसारे॥
- stated thus, in the ancient testimonial 'Tattvasāra', i.e. essence of truth.

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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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