Mundaka 5.01
dvā suparṇā sayujā sakhāyā samānaṁ vṛkṣaṁ pariṣasvajāte। tayoranyaḥ pippalaṁ svādvattyanaśnannanyo abhicākaśīti ॥1॥
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.
svāduvat sarvadā'tti। na tu svādveva।
He always eats as if it were something tasty, but it is not always tasty.
"tasyedāhuḥ pippalaṃ svādvagre tannonnaśadyaḥ pitaraṃ na veda"
"It is said that the fruit of his actions is sweet at first for those who partake in it, without recognizing their progenitor."
ityajñānāṃ svāduniṣedhāt।
Thus, the ignorant are prohibited from indulging in what is sweet.
jīvādyameva nāśnāti bhagavān na tu nāśnātyeva।
An individual being alone is not the primary consumer. The Lord indeed is not said not to partake.
"tasyedāhuḥ pippalaṃ svādu"
"They say that His fruit is sweet"
ityuktatvāt।
- because it is said so.
"svātantryeṇaiva bhoktṛtvād duḥkhābhogācca sarvadā। abhoktā caiva bhoktā ca bhagavān viṣṇuravyayaḥ॥"
"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."
iti tattvasāre॥
- stated thus, in the ancient testimonial 'Tattvasāra', i.e. essence of truth.